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Papa John's International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in

Papa John's International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements. The accounts have a normal debit or credit balances and the dollars are rounded to the nearest million.

Accounts payable $ 32 Interest expense $ 11
Accounts receivable 65 Interest revenue 1
Accrued expenses payable 68 Inventories 31
Accumulated depreciation 406 Land 34
Additional paid-in capital 184 Long-term debt 470
Advertising expense 72 Long-term notes receivable 16
Buildings and leasehold improvements 228 Loss on impairment of assets 2
Cash 22 Other assets 48
Common stock 1 Other long-term liabilities 73
Cost of sales 1,059 Prepaid expenses and other current assets 45
Depreciation expense 44 Rent and utilities expense 62
Equipment 379 Restaurant and franchise sales revenue 1,784
General and administrative expenses 78 Retained earnings ?
Income tax expense 34 Salaries and benefits expense 240
Income tax receivable 4 Short-term notes receivable 4
Income taxes payable 11 Treasury stock 597
Intangible assets 87 Unearned revenue 6

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Please help, it keeps saying I'm wrong on retained earnings when I enter 473 for it.

Credit 406 PAPA JOHN'S INTERNATIONAL INC. Adjusted Trial Balance At the End of a Recent Year (in millions of dollars) Debit Cash $22 Short-term notes receivables 4 Accounts receivable 65 Inventories 31 Income tax receivable 4 Prepaid expenses and other current assets 45 Land 34 Buildings and leasehold improvements 228 Equipment 379 Accumulated depreciation Long-term notes receivable 16 Intangible assets 87 Other assets 48 Accounts payable Accrued expenses payable Unearned revenue Income taxes payable Other long-term liabilities Common stock Additional paid-in capital Retained earnings Restaurant and franchise sales revenue Cost of sales 1,059 Salaries and benefits expenses 240 Rent and utilities expense 62 Advertising expense 72 General and administrative expense 78 Deprec ion expense 44 Interest revenue Interest expense 11 Income tax expense 34 Long-term debt Totals $2,563 32 68 6 11 73 1 184 1,784 1 470 $3,036

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