List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Bad Debt Expense Bonds Payable Buildings Cash Cash Dividends Common Stock Depreciation Expense Discount on Bonds Payable Dividends Payable Equipment Gain on Bond Redemption Interest Expense Interest Payable Inventory Land Lease Liability Leased Asset-Equipment Loss on Bond Redemption Mortgage Payable Notes Payable Other Operating Expenses Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Par-Preferred Stock Preferred Stock Premium on Bonds Payable Rent Expense Rent Revenue Retained Earnings Right-of-Use-Asset Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Treasury Stock Unearned Rent Revenue Assistance Used The trial balance of Valdez Fashion Center contained the following accounts at November 30, the end of the company's fiscal year. VALDEZ FASHION CENTER Trial Balance November 30, 2015 Debit Credit Cash $ 9,460 Accounts Receivable Inventory Supplies Equipment 30,360 43,830 6,030 133,200 Accumulated Depreciation-Equipment $ 29,680 Notes Payable 51,000 Accounts Payable 39,790 Common Stock 54,430 Retained Eamings 40,670 Dividends 12,830 Sales Revenue 755,800 Sales Returns and Allowances 8,800 Cost of Goods Sold 497,300 Salaries and Wages Expense 139,700 Advertising Expense 24,080 Utilities Expense 13,680 Maintenance and Repairs Expense 11,740 Freight-Out 16,720 Rent Expense 23,640 Totals $971,370 $971,370 Adjustment data: 1. Supplies on hand totaled $2,220. 2. Depreciation is $11,300 on the equipment. 3. Interest of $5,630 is accrued on notes payable at November 30. 4. Inventory actually on hand is $43,330.