Retained earnings $ 4,651 4,651 Residential sales 8,280 to 8,280 Commercial sales $ 95,331 $ 95,331 Cost of sales - residential 6,225 6,225 $ Cost of sales - commercial 42,882 $ 42,882 $ Salaries and Wage expense 9,600 $ 9,600 $ Truck operating expenses 4,000 $ 4,000 $ Depreciation expense to 9,367 $ 9,367 $ Rent and utilities expense 9,600 $ 9,600 to Office supplies expense 200 200 $ Bad debt expense the 191 to 191 $ Insurance expense 5,600 5,600 $ Interest expense 4,750 $ 4,750 $ A tA Tax expense 1,679 $ 1,679 $ Total $ 93,302 $ 93,302 $ 374,074 $ 374,073 216,371 216,371