Prepare Trudel Electronics's adjusted trial balance as of March 31 , 2016.

Trudel Electronics Company Adjusted Trial Balance March 31, 2016 Balance Debit Credit Account Title Cash Accounts Receivable Interest Receivable Merchandise Inventory Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable, long-term Trudel, Capital Trudel, Withdrawals Sales Revenue Sales Returns and Allowances Sales Discounts Interest Revenue Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) Depreciation Expense-Equipment (Administrative) Interest Expense Total Trudel Electronics Company Unadjusted Trial Balance March 31, 2016 $ Balance Debit Credit 3,900 38,000 0 45,000 6,400 132,500 $ 35,700 16,000 0 0 13,200 Account Title Cash Accounts Receivable Interest Receivable Merchandise Inventory Office Supplies Equipment Accumulated DepreciationEquipment Accounts Payable Salaries Payable Interest Payable Unearned Revenue Notes Payable, long-term Trudel, Capital Trudel, Withdrawals Sales Revenue Sales Returns and Allowances Sales Discounts Interest Revenue Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) Depreciation Expense-Equipment (Administrative) Interest Expense 54,000 61,200 22,000 300,000 6,500 2,500 0 165,000 28,000 15,200 4,800 10,300 0 0 Total 480,100 $ 480,100 Print Done X Definition Date Debit Credit 600 Mar. 31 Adj. (a) 600 Mar. 31 2,600 Adj. (b) 2,600 Mar. 31 1,325 Accounts and Explanation Interest Receivable Interest Revenue To accrue interest revenue. Salaries Expense (Selling) Salaries Payable To accrue salaries expense. Depreciation Expense-Equipment (Administrative) Accumulated Depreciation Equipment To record depreciation on equipment. Interest Expense Interest Payable To accrue interest expense. Cost of Goods Sold Merchandise Inventory Adjustment for inventory shrinkage. Adj. (c) 1,325 Mar. 31 1,300 Adj. (d) 1,300 Mar. 31 200 Adj. (e) 200 Print Done