Journal entry worksheet 1 The company's adjusted trial balance as follows includes the following accounts balances: Cash, $15,000; Equipment, $85.000; Accumulated Depreciation $25.000; Accounts Payable 510.000: Owner, Capital 363 500: Owner Withdrawals 52.000; Sales. $56.000, Sales Returns and Allowances. 33.000 General Journal Sales 80500 Journal entry worksheet 1 The company's adjusted trial balance as follows includes the following accounts balances: Cash, $15,000; Equipment, $85.000; Accumulated Depreciation $25.000; Accounts Payable 510.000: Owner, Capital 363 500: Owner Withdrawals 52.000; Sales. $56.000, Sales Returns and Allowances. 33.000 General Journal Sales 80500