Prepare an unadjusted trial balance as of Dec. 31, 2021

1. Dresser paid the interest due on the Bonds Payable on January 1.

2. Dresser paid $950 of salaries and wages, which includes the amount accrued as of December 31, 2020.

3. Dresser sold 4,000 units of inventory for $15.00 each.

4. Dresser purchased supplies on account for $1,300.

5. Dresser purchased 2,000 units of inventory for $1.60 each.

6. Dresser sold 2,600 units of inventory for $16.00 each.

7. Dresser wrote off as uncollectible the accounts of Barker Corporation ($2,200) and Elm Company ($3,400).

8. Dresser paid the interest due on the Bonds Payable on July 1.

9. Dresser purchased 2,500 units of inventory for $1.62 each.

10. Dresser collected $1,400 from Elm Company, part of the balance previously written off.

11. Dresser paid salaries and wages of $72,000.

12. Dresser paid $6,600 for insurance coverage from May 1, 2021 thru April 30, 2022.

13. Dresser sold 3,500 units of inventory for $16.50 each.

14. Dresser collected $87,800 from customers on account.

15. Dresser purchased 3,800 units of inventory for $1.65 each.

16. Dresser paid $10,300 on accounts payable.

17. Dresser sold 500 units of inventory for $15.50 each as a cash sale.

18. Dresser paid $1,600 selling expenses and $3,850 administrative expenses.

19. Dresser declared and paid $6,000 in dividends to its stockholders.

20. Dresser accepted a $55,000, 6%, 3 year note receivable from a trusted customer for 3,000 units of inventory on October 1. The market rate of interest on Oct. 1 was 5%. Interest is received semiannually on April 1 and Oct. 1