The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December $31,2023$:

$17$

points

$00$:$21$:$10$

$101$

Cash

$

$7,000$

$119$

$125$

Merchandise inventory

Supplies

$15,200$

$128$

Prepaid

$9,000$

insurance

$3,000$

$165$

Store equipment

$166$

Accumulated

depreciation, store equipment

$50,000$

$

$167$

Office equipment

$45,800$

$168$

Accumulated depreciation, office equipment

$68,000$

$33,200$

$201$

Accounts payable

$301$

Jonah Bell,

capital

$15,000$

$23,400$

$302$

Jonah Bell, withdrawals

$40,000$

$413$

Sales

$281,800$

$415$

Sales

discounts

$1,000$

$505$

Cost of goods sold

$73,800$

$612$

Depreciation expense, store equipment

$4,200$

$613$

Depreciation expense, office equipment

$2,800$

$622$

Sales salaries expense

$45,000$

$623$

Office salaries expense

$31,000$

$637$

Insurance expense, store

$1,000$

$638$

Insurance expense, office

$1,100$

$640$

Rent expense, office space

$12,000$

$641$

Rent expense, selling space

$16,000$

$1,100$

$651$

Office supplies expense

$652$

Store supplies expense

$1,400$

$655$

Advertising expense

Totals

$16,600$

$$399,200$

$$399,200$