please see the attached photo.

thanks

ACCOUNT TITLE Unadjusted Trial Balance Dr Cr Cash 172,625 Accounts Receivable 154,000 Inventory, beginning 50,000 Office Supplies 1,500 Equipment 100,000 Acc Depreciation-Equipment 750 Furniture 50,000 Acc. Depreciation-Furniture 375 Accounts Payable 85,000 Allah, Capital 400,000 Sales 225,000 Purchases 150,000 Salaries Expense 30,000 Utility Expense 3,000 TOTALS 711,125 711,125 Adjustments: 1.) 2.]