The adjusted trial balance for Stevens Company is shown below. Stevens uses the periodic nventory system Stevens Company Trial Balance December 31,2013 Debit Credit Cash Accounts receivable Inventory, January1 Office supplies Prepaid rent Equipment Accumulated depreciation Accounts payable Common stock Retained earnings Sales Sales returns and allowances Purchases Purchases returns and allowances Freight in Supplies expense Rent expense Salaries expense $ 65,600 36,000 147,000 1,050 1,350 52,500 $ 18,000 29,100 51,000 174,500 406,500 13,000 275,000 2,400 7,650 1,800 18,750 61,800 $681,500 $681,500