P5-7A The unadjusted trial balance of World Enterprises for the year ending December 31, 2014, follows: WORLD ENTERPRISES Trial Balance December 31, 2014 Debit Credit Cash $ 15,000 Accounts receivable 19,200 Merchandise inventory 37,050 Prepaid insurance 3,000 Supplies 2,950 Equipment 150,000 Accumulated depreciation-equipment $ 35,000 Furniture 45,000 Accumulated depreciation-furniture 18,000 Accounts payable 33,200 Unearned revenue 4,000 Mortgage payable 125,000 S. Kim, capital 46,200 S. Kim, drawings 48,000 Sales 265,000 Sales returns and allowances 2,500 Sales discounts 3,275 Cost of goods sold 153,000 6,875 Interest expense 35,450 Salaries expense 5,100 Utilities expense $526,400 $526,400