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.

1. Prepare an adjusted trial balance.

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	Lease right-of-use assets	158
Advertising expense	72	Long-term debt	470
Buildings and leasehold improvements	228	Long-term lease liabilities	133
Cash	22	Long-term notes receivable	16
Common stock	1	Loss on impairment of assets	2
Cost of sales	1,059	Other assets	48
Current lease liabilities	25	Other long-term liabilities	73
Depreciation expense	44	Prepaid expenses and other current assets	45
Equipment	379	Rent and utilities expense	62
General and administrative expenses	78	Restaurant and franchise sales revenue	1,784
Income tax expense	34	Retained earnings	?
Income tax receivable	4	Salaries and benefits expense	240
Income taxes payable	11	Short-term notes receivable	4
Intangible assets	87	Treasury stock	597
		Unearned revenue	6