The adjusted trial balance of Williams Company for the year ended December 31, 2024, is as follows: Debit Credit Cash $5,800 Accounts Receivable 2,500 Notes Receivable 6,700 Merchandise Inventory 10,300 Equipment 8,000 Allowance for Doubtful Accounts Accumulated Depreciation-Equipment Notes Payable $200 1,000 1,000 Accounts Payable 600 G. Williams, Capital 29,300 G. Williams, Drawings 1,100 Sales 11,700 Interest Revenue 100 Cost of Goods Sold 7,300 Salaries Expense 1,400 Rent Expense 700 Bad Debt Expense 60 Service Charge Expense 40 $43,900 $43,900