Page 15 Adjusted Trial Balance December 31, 2017 Cash Accounts Receivable Allowance for Doubtful Accounts $43,500 45,000 Supplies Prepaid Insurance Land $ 3,100 18,600 1,500 2,000 75,000 650,000 5 Accumulated Depreciation- Building Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Revenue Salaries Payable Notes Payable, due May. 31, 2018 Mortgage Payable due Dec. 31, 2025 Common Stock Retained Earnings Dividends Sales Sales Returns&Allowances Sales Discounts Costs of Goods Sold Salaries Expense Depreciation Expense Freight Out Advertising Expense Utilities Expense Supplies Expense Bad Debt Expense Interest Revenue Gain on sale of Equipment Loss on sale of Building Interest Expense 340,000 390,000 160,000 42,400 22,500 1,200 25,000 128,000 250,000 272,000 35,000 197,000 4,300 1,700 118,000 30,000 14,000 800 3,000 2,400 1,800 2,600 700 2,000 3,500 Total