$\backslash$table$[[$Ms$.$ Shoemaker's Shoe Emporium$],[$Worksheet$],[$February $292024],[,,$Unadjusted Trial Balance,$\backslash$table$[[$Adjustments$],[$Debit$]],$Credit,Adjusted Trial Balance,Income Statement,$\backslash$table$[[$Balance Sheet$],[$Debit$]],$Credit$],[$Accounts$,$Account No$.,$Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash$,100,250,000,,,,,,,,,],[$Accounts Recievable,$101,875,000,,,,,,,,,],[$Allowance for Bad Debts,$102,,40,000,,5,000,,,,,,],[$Notes Receiable,CONTRA $103,50,000,,,,,,,,,],[$Mechandise Inventory,$104,455,000,,,,,,,,,],[$Prepaid Insurance,$105,15,250,,,4,125,,,,,,],[$Delivery Truck,$106,980,000,,,,,,,,,],[$Accumulated Depreciation,$107,,125,000,,40,000,,,,,,],[$Office Supplies,$108,,,3,500,,,,,,,],[$Interest Recievable,$109,,,1,125,,,,,,,],[$Accounts Payable,$200,,525,000,,,,,,,,],[$Bank Loan,$201,,150,000,,,,,,,,],[$Salaries Payable,$202,,,,100,000,,,,,,],[$Interest Payable,$203,,,,1,312\mathrm{.}50,,,,,,],[$Mortgage Payable,$204,,,,30,000,,,,,,],[$Shoemaker$,$ Capital,$300,,1,296,900,,,,,,,,],[$Shoemaker$,$ Drawings,CONTRA $301,35,000,,,,,,,,,],[$Sales$,400,,2,400,000,,,,,,,,],[$Sales Returns and Allowances,CONTRA $401,40,000,,,,,,,,,],[$Sales Discounts,CONTRA $402,10,500,,,,,,,,,],[$Purchases$,$COGS $403,350,000,,,,,,,,,],[$Freight In$,$COGS $404,15,000,,,,,,,,,],[$Purchase Returns and Allowances,COGS $405,,17,500,,,,,,,,],[$Purchase Discounts,COGS $406,,\backslash$table$[[6,500]],,,,,,,,],[$Freight Out,COGS $407,20,900,,,,,,,,,],[$Rent Expense,$500,330,000,,30,000,,,,,,,],[$Salaries Expense,$501,1,100,000,,100,000,,,,,,,],[$Interest Income,CONTRA $502,,8,250,,1,125,,,,,,],[$Interest Expense,$503,7,500,,1,312\mathrm{.}50,,,,,,,],[$Gas and Oil Expense,$504,27,000,,,,,,,,,],[$Supplies Expense,$505,8,000,,,3,500,,,,,,],[$Depreciation Expense,$506,,,40,000,,,,,,,],[$Insurance Expense,$507,,,4,125,,,,,,,],[$Bad Debts Expense,$508,,,5,000,,,,,,,],[,,,,,,,,,,,],[$TOTAL:$,,4,569,150,4,569,150,185,063,185,063,,,,,,],[$NET INCOME $/$ NET LOSS:,,,,,,,,,,,$],[$TOTAL AFTER NET INCOME $/$ NET LOSS:,,,,,,,,,,,$]]$