Sapphire Gems and Minerals Co Ltd $-$ Garnet Division

Trial Balance as of December $31,2022$

$\backslash$table$[[,$DR$,$CR$],[$Cash$,3,005,000,],[$Accounts receivable,$4,445,000,],[$Allowance for bad debt,,$300,000],[$Other debtors,,$],[$Merchandise Inventory,$8,800,000,],[$Store Supplies,$1,200,000,],[$Prepaid Insurance,$5,985,000,],[$Prepaid rent,$1,484,000,],[$Furniture & Equipment,$12,000,500,],[$Accumulated deprecation$-$Furniture and equipment,,$4,760,200$