Sam's Pizzeria International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million.

Accounts payable	$	36		Interest expense	$	13
Accounts receivable		67		Interest revenue		3
Accrued expenses payable		72		Inventories		37
Accumulated depreciation		414		Land		38
Additional paid-in capital		192		Long-term debt		480
Advertising expense		76		Long-term notes receivable		24
Buildings and leasehold improvements		232		Loss on impairment of assets		6
Cash		26		Other assets		52
Common stock		1		Other long-term liabilities		77
Cost of sales		1,061		Prepaid expenses and other current assets		51
Depreciation expense		48		Rent and utilities expense		66
Equipment		389		Restaurant and franchise sales revenue		1,788
General and administrative expenses		82		Retained earnings		?
Income tax expense		38		Salaries and benefits expense		250
Income tax receivable		8		Short-term notes receivable		8
Income taxes payable		13		Treasury stock		603
Intangible assets		93		Unearned revenue		10

Prepare an adjusted trial balance. (Enter your answers in millions.)