The Stanley Works Trial Balance* as of December 31 , 2016 Debit Credit Cash 67,542 Accounts Receivable* 40, 000 Office Supplies 250 Inventory* 3.969 Prepaid Insurance* 1, 350 Computer Equipment* 25,000 Accumulated Depreciation - Computer Equipment* 200 Buildings 100, 000 Accumulated Depreciation - Buildings 9, 000 Land 200, 000 Accounts Payable* 22.500 Bonds Payable* Premium ' Discount on Bonds Payable* Common Stock 25, 000 Paid - in Capital 150 , 000 Retained Earnings 231, 411 Dividends Sales Cost of Goods Sold Supplies Expense* Insurance Expense Interest Expense* Depreciation Expense - Computer Equipment* Depreciation Expense - Buildings Totals 438, 111| 438, 111