The adjusted trial balance of Quality Office Systems at March 31, 2024, follows: QUALITY OFFICE SYSTEMS Adjusted Trial Balance March 31, 2024 Balance Account Title Debit Credit Cash $ 2,300 Accounts Receivable 13,500 Merchandise Inventory 30,200 Estimated Returns Inventory 1,000 Office Supplies 7,100 Equipment 42,300 Accumulated Depreciation-Equipment Accounts Payable $ 13,200 6,600 Refunds Payable Salaries Payable Notes Payable, long-term Mumford, Capital Mumford, Withdrawals Sales Revenue Sales Discounts Forfeited Cost of Goods Sold 94,400 Selling Expense 27,300 2,300 500 7,700 11,800 42,000 235,500 500 Administrative Expense Interest Expense Total 15,100 2,900 $ 278,100 $ 278,100