Intelligent Toys, Inc Unadjusted Trial Balance As at 31 March 2022 $ " Dr Accounts Payable Accounts Receivable Accumulated Depreciation - Building Allowance for Doubtful Accounts Cr $ 143,900 271,160 496,800 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 Merchandise Inventory 2,500,000 6,128 650,000 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