The following is the adjusted trial balance data for Emma's Alterations as of December 31, 2019. Emma's Alterations Adjusted Trial Balance Year Ended December 31, 2019 Debit Credit Cash $603,538 Accounts Receivable 51,689 Equipment 199,430 Merchandise Inventory 169,744 Accounts Payable $234,893 Common Stock 502,200 Sales Interest Revenue Rent Revenue 399,293 100,976 65,500 Sales Salaries Expense 28,250 Office Supplies Expense 5,303 Sales Discounts 61,347 Interest Expense 3,570 Sales Returns and Allowances 55,432 Cost of Goods Sold 90,300 Rent Expense 10,400 Depreciation Expense-Office Equipment 8,560 Insurance Expense 3,421 Advertising Expense 11,878