Marina Company Work Sheet For the Year Ended December 31, 2012 Trial Balance Adjustments Income Statement Balance Sheet Accounts Cash Dr. Cr. Ref. Dr. Cr. Ref. Dr. Cr. Ref. Dr. Cr. S 12.400 Equity Invest. Accounts Receivable 4,050 50,000 Alowance for Doubtful Accounts 420 (a) 3,400 nventory 16,800 Supplies 1,040 Equipment 65,000 Accumulated. Depreciation.-Equip. 9,500 Accounts Payable 4,400 Notes Payable 10,000 Common Stock 40,000 Retained Earnings 29,690 Cost of Goods Sold 225,520 Salaries and Wages Exp. 20,800 Sales Commission Exp. 29,000 Rent Expense 7,200 Misc. Expense Sales Revenue Totals Bad Debt Expense Depreciation Expense Salaries Commission Expense Payable nterest Expense 2,200 340,000 S 434,010 $ 434,010 S - S 3,400 $ $ $ $ (a) 3,400 nterest Payable Supplies Expense Prepaid Rent Totals "let income Totals $ 3,400 S S - $ S - S S 3.400 S S - $ S $ -