SUNLAND BOUTIQUE TRIAL BALANCE DECEMBER 31 Debit Credit Cash $20,100 Accounts Receivable 39,800 Allowance for Doubtful Accounts $717 Inventory, December 31 80,410 Prepaid Insurance 5,350 Equipment 91,000 Accumulated Depreciation-Equipment 35,600 Notes Payable 27,530 Common Stock 74,607 Retained Earnings 10,990 Sales Revenue 705,086 Cost of Goods Sold 476.900 Salaries and Wages Expense (sales) 61,200 Advertising Expense 6,790 Salaries and Wages Expense (administrative) 67,600 Supplies Expense 5,380 $854,530 $854,530