lournalizing adjusting entries, preparing adjusted trial balance, and preparing financial statements follows: at March 31,2016 2 Total Csedits $482 880 IS ELECTRONICS COMPANY Unadjusted Trial Balance March 31, 2016 Account Title Cash Accounts Receivable Interest Receivable Debit 3,700 33,300 Merchandise Iinventory Office Supplies Equipment 5 36,600 16,400 Accounts Payable Salaries Payable interest Payable Unearned Revenue Notes Payable, long-term Common Stock Retained Earnings Dividends 13,600 40,000 16,900 310,000 Sales Reventbe Sales Returns and Allowances Sales Discounts Interest Revenue Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) 3,000 170,500 24,000 15,000 Salaries Expense (Administrative 10,100 Utilities Expense (Administrative) Depreciation Expense-Equipment (Administrative Interest Expense Total 477,500$ 477,500