On December 1, 2017, Prosen Distributing Company had the following account balances. Cash Accounts Receivable Inventory Supplies Equipment Debit $7,300 4,700 12,100 1,400 23,100 $48,600 Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Credit $2,310 4,700 1,200 30,000 10,390 $48,600 During December, the company completed the following summary transactions. Dec. 6 8 10 13 15 18 20 23 27 Paid $2,000 for salaries and wages due employees, of which $800 is for December and $1,200 is for November salaries and wages payable. Received $1,800 cash from customers in payment of account (no discount allowed). Sold merchandise for cash $6,500. The cost of the merchandise sold was $4,000. Purchased merchandise on account from Maglio Co. $8,600, terms 2/10, n/30. Purchased supplies for cash $1,700. Sold merchandise on account $12,000, terms 3/10, n/30. The cost of the merchandise sold was $8,000. Paid salaries and wages $2,000. Paid Maglio Co. in full, less discount. Received collections in full, less discounts, from customers billed on December 18. Adjustment data: 1. Accrued salaries and wages payable $750. 2. Depreciation $210 per month. 3. Supplies on hand $1,600. (d) Prepare an adjusted trial balance. PROSEN DISTRIBUTING COMPANY Adjusted Trial Balance Debit Credit Totals