Problem 8-9A The adjusted trial balance of Sunland Company for the year ended December 31, 2019, is as follows Debit Credit Cash $6,200 3,200 5,900 10,900 8,400 Accounts Receivable Notes Receivable Inventory Equipment Allowance for Doubtful Accounts Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Revenue $400 1,300 1,100 900 17,900 11,700 1,700 12,420 200 Interest Revenue Cost of Goods Sold Salary and Wages Expense Rent Expense Bad Debt Expense Service Charge Expense 7,300 1,500 700 80 40 $45,920 $45,920