Part 3: Prepare the Adjusted Trial Balance ( i.e., use ending balances after the previous journal entries are posted ) Gold , Inc . December 31 , 2015 Adjusted Trial balance* Debit Credit Cash Accounts Receivable* Allowance for Doubtful Accounts Short Term Note Receivable Interest Receivable* Supplies Prepaid Insurance Inventory Vehicle Equipment Accumulated Depreciation Accounts Payable* Unearned Revenue* Wages Payable* Long - Term Notes Payable Common Stock Retained Earnings ( 1 / 1 / 2015 ) Dividends Sales Sales Returns & Allowances Sales Discounts Cost of Goods Sold Delivery Expense Depreciation Expense Bad Debt Expense Rent Expense Insurance Expense Wages Expense Supplies Expense Interest Revenue* Loss on Disposal Interest Expense Income Tax Expense Total