The following is a listing of some of the balance sheet accounts and all of the income statement accounts for Northview Company as they appear on the company's adjusted trial balance.. Accounts Payable Accounts Receivable Inventory $13,000 14,000 20,600 Advertising Expense 13,500 Cost of Goods Sold 101,000 Delivery Expense 6,300 Income Tax Expense 2,800 Insurance Expense 1,000 Rent Expense 13,200 Sales Revenue 190,000 Sales Discounts 10,700 Sales Returns & Allowances 23,500 Net sales would be