The adjusted trial balance columns of the worksheet for Flounder Company are as follows.

Flounder Company Worksheet (Partial) Adjusted Trial Income Statement Balance Sheet Balance Account Titles Dr. Cr. Dr. Cr. Dr. Cr. Account Titles Dr. Cr. Dr Cr. Dr. Cr. 12.000 Cash Accounts 7,800 Receivable 2.200 Prepaid Rent Equipment 23.200 Accumulated Depreciation- Equip. 5,300 Notes Payable 5,800 Accounts 4,800 Payable Common 18,800 Stock Retained 10,950 Earnings Dividends 3.800 Service 15,600 Revenue Salaries and 10,600 Wages Expense Rent Expense 900 Depreciation Expense 750 Interest 80 Expense Interest 80 Payable 61.330 61.330 Totals Net Income Totals