The adjusted trial balance of Jones Company for the year ended December 31, 2024, is as follows: Debit Credit Cash Accounts Receivable Notes Receivable Merchandise Inventory Equipment $6,100 2.900 6,700 9.200 7,600 Allowance for Doubtful Accounts Accumulated Depreciation-Equipment Notes Payable $200 1,000 1,000 Accounts Payable 600 G. Jones, Capital 28,600 G. Jones, Drawings 1.000 12.000 Sales Interest Revenue 100