SPLISH BROTHERS WHOLESALE COMPANY Trial Balance December 31,2022 Debit Credit Cash $ 31,000 Accounts Receivable 39,000 Inventory 71,400 Land 91,400 199,400 $ 59,400 82,900 39.900 54.100 16.900 159,400 66.600 Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Revenue Sales Discounts Cost of Goods Sold Salaries and Wages Expense Utilities Expense Maintenance and Repairs Expense Advertising Expense Insurance Expense 9,400 921,500 5,400 709,300 50.700 10,800 8,300 4,600 4,200 $1,317,800 $1,317.800 Adjustment data: 1. 2. Depreciation is $7.400 on buildings and $6.400 on equipment. (Both are operating expenses.) Interest of $3,900 is due and unpaid on notes payable at December 31 Income tax due and unpaid at December 31 is $23.400. 3. SPLISH BROTHERS WHOLESALE COMPANY Trial Balance December 31,2022 Debit Credit Cash $ 31,000 Accounts Receivable 39,000 Inventory 71,400 Land 91,400 199,400 $ 59,400 82,900 39.900 54.100 16.900 159,400 66.600 Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Revenue Sales Discounts Cost of Goods Sold Salaries and Wages Expense Utilities Expense Maintenance and Repairs Expense Advertising Expense Insurance Expense 9,400 921,500 5,400 709,300 50.700 10,800 8,300 4,600 4,200 $1,317,800 $1,317.800 Adjustment data: 1. 2. Depreciation is $7.400 on buildings and $6.400 on equipment. (Both are operating expenses.) Interest of $3,900 is due and unpaid on notes payable at December 31 Income tax due and unpaid at December 31 is $23.400. 3