The adjusted trial balance for Rochester Electronics, Inc. on November 30, the end of its first month of operation, is as follows: Rochester Electronics, Inc. Trial Balance November 30. 2016 Cash. Accounts Receivable Finished Goods. Work in Process. Materials. Building.. Accumulated Depreciation-Building. Machinery and Equipment.. Accumulated Depreciation-Mach. and Equip. Accounts Payable .... Payroll Capital Stock . Sales. Cost of Goods Sold . Factory Overhead Selling and Administrative Expenses $ 21.800 16,200 13,900 7,400 300,000 $ 3,000 88,000 2,200 8,900 422,550 68,300 42,450 15,200 $504,950 $504,950