Papa John's International Incorporated 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 normal debit or credit balances and the dollars are rounded to the nearest million.

Accounts payable	$ 70	Interest expense	$ 30
Accounts receivable	84	Interest revenue	20
Accrued expenses payable	106	Inventories	88
Accumulated depreciation	482	Land	72
Additional paid-in capital	260	Lease right-of-use assets	196
Advertising expense	110	Long-term debt	565
Buildings and leasehold improvements	266	Long-term lease liabilities	152
Cash	60	Long-term notes receivable	92
Common stock	1	Loss on impairment of assets	40
Cost of sales	1,078	Other assets	86
Current lease liabilities	44	Other long-term liabilities	111
Depreciation expense	82	Prepaid expenses and other current assets	102
Equipment	474	Rent and utilities expense	100
General and administrative expenses	116	Restaurant and franchise sales revenue	1,822
Income tax expense	72	Retained earnings	?
Income tax receivable	42	Salaries and benefits expense	335
Income taxes payable	30	Short-term notes receivable	42
Intangible assets	144	Treasury stock	654
		Unearned revenue	44

Required:

1. Prepare an adjusted trial balance. Note: Enter your answers in millions.

\begin{tabular}{|c|c|c|} \hline \multicolumn{2}{|c|}{ PAPA JOHN's INTERNATIONAL INCORPORATED } \\ \hline \multicolumn{2}{|c|}{ Adjusted Trial Balance } & \\ \hline \multicolumn{1}{|c|}{ (in millions of dollars) } & & \\ \hline & Debit & Credit \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular}