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.

Accounts Payable	$	39,057		Intangible assets	$	82,115
Accounts Receivable		56,092		Interest expense		4,131
Accrued Expenses Payable		58,473		Interest revenue		837
Accumulated Depreciation		337,704		Inventories		27,466
Additional paid-in capital		48,362		Land		32,925
Advertising expense		63,508		Long-term debt		230,946
Buildings and leasehold improvements		203,756		Long-term notes receivable		12,891
Cash		20,212		Other assets		42,575
Common stock		658		Other long-term liabilities		64,738
Cost of sales		732,616		Prepaid expenses and other current assets		36,929
Depreciation expense		40,100		Rent and utilities expense		215,804
Equipment		320,660		Retained earnings		?
General and administrative expenses		148,915		Restaurant and franchise sales revenue		1,599,499
Income tax expense		41,030		Salaries and benefits expense		280,440
Income tax receivable		9,581		Short-term notes receivable		6,151
Income taxes payable		9,718		Unearned revenue		4,482

Required:

1.Prepare an adjusted trial balance.