Intelligent Toys, Inc Unadjusted Trial Balance As at 31 March 2022 Dr Cr $ $ Accounts Payable 143,900 Accounts Receivable 271,160 Accumulated Depreciation Building 496,800 Allowance for Doubtful Accounts 5,260Bad Debt Expense - Building 6,480,000 Cash 1,207,278 Depreciation Expense Building - Depreciation Expense Equipment - Dividends Payable 335,200 Freight-in 400 Freight-out 500 Insurance Expense - Interest Expense - Interest Payable - Interest Receivable - Interest Revenue - Long-term Investment 2,500,000 Gain/ Loss on Disposal 6,128 Merchandise Inventory 650,000 Miscellaneous Expense - Notes Payable 150,000 Ordinary Share Dividends Distributable - Prepaid Insurance 12,000 Purchase Discounts 3,718 Purchase Returns and Allowances 1,200 Purchases 193,000 Retained Earnings 112,348Salaries Expense 37,800 Salaries Payable - Sales Returns and Allowances 980 Sales Revenue 446,960 Share Capital Ordinary 4,400,000 Share Capital Preference 4,000,000 Share Premium Ordinary 1,000,000 Share Premium Preference 200,000 Share Premium Treasury - Supplies 10,140 Supplies Expense - Treasury Shares 46,000 Unearned Rent Revenue 120,000 Utilities Expense - XXXXXXXX XXXXXXXX

Question 1 Intelligent Toys, Inc Unadjusted Trial Balance As at 31 March 2022 $ " Dr Cr Accounts Payable 143,900 Accounts Receivable 271,160 Accumulated Depreciation - Building 496,800 Allowance for Doubtful Accounts 5,260 Bad Debt Expense Building 6,480,000 Cash 1,207,278 Depreciation Expense - Building Depreciation Expense - Equipment Dividends Payable 335,200 Freight-in Freight-out 400 500 Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Long-term Investment Gain/Loss on Disposal 2,500,000 6,128 Merchandise Inventory 650,000 Miscellaneous Expense Notes Payable 150,000 Ordinary Share Dividends Distributable Prepaid Insurance 12,000 Purchase Discounts 3,718 Purchase Returns and Allowances 1,200 Purchases 193,000 Retained Earnings 112,348 Salaries Expense 37,800 Salaries Payable Sales Returns and Allowances 980 Sales Revenue 446,960 Share Capital - Ordinary 4,400,000 Share Capital - Preference 4,000,000 Share Premium - Ordinary 1,000,000 Share Premium - Preference 200,000 Share Premium - Treasury Supplies 10,140 Supplies Expense Treasury Shares 46,000 Unearned Rent Revenue 120,000 Utilities Expense XXXXXXXX XXXXXXXX