JKD Corporation Unadjusted Trial Balance December 31, 2023 Account Debit Credit Cash 154,010 Accounts Receivable 143,800 Equipment, net of depreciation 119,200 Inventory, Beginning 93,800 Owner's Capital Accounts, Beginning 374,810 Distributions paid to owners 207,770 Long Term Liability 153,540 Sales 869,400 Sales returns and allowances 28,370 Purchases 240,250 Business interest expense 9,430 Compensation of Officers 205,250 Salaries and Wages 86,920 Equipment rental 1,790 Repairs and Maintenance 10,990 Depreciation expense 17,560 Advertising 46,850 Payroll taxes 23,830 Bad debt expense 7,190 Tax Exempt Interest Income 14,800 Taxable interest income 7,760 Charitable contributions 23,300 Total 1,420,310 1,420,310 A physical count of inventory at the end of the year 160,990 shows a balance of Actual uncollectible accounts during the year were 17,140 MACRS Depreciation is 14,360 UBIA is 196,560 Beginning OAA is 78,060 Beginning AAA is Number of shares of stock 281,360 10,000