Presented below is the December 31 trial balance of Swifty Boutique.

SWIFTY BOUTIQUE TRIAL BALANCE DECEMBER 31
		Debit		Credit
Cash		$27,100
Accounts Receivable		33,400
Allowance for Doubtful Accounts				$749
Inventory, December 31		81,800
Prepaid Insurance		5,480
Equipment		91,000
Accumulated DepreciationEquipment				31,860
Notes Payable				27,330
Common Stock				83,246
Retained Earnings				9,150
Sales Revenue				657,575
Cost of Goods Sold		437,100
Salaries and Wages Expense (sales)		58,900
Advertising Expense		7,570
Salaries and Wages Expense (administrative)		62,880
Supplies Expense		4,680
		$809,910		$809,910

Construct T-accounts and enter the balances shown.