The trial balance before adjustment for Waterway Company shows the following balances.

$\backslash$table$[[,$Dr$.,Cr.],[$Accounts Receivable,$$84,700,],[$Allowance for Doubtful Accounts,$2,700,],[$Sales Revenue,,$$462,400$

The trial balance before adjustment for Waterway Company shows the following balances.

$\backslash$table$[[,$Dr$.,$Cr$.],[$Accounts Receivable,$$84,700,],[$Allowance for Doubtful Accounts,$2,700,],[$Sales Revenue,,$$462,400$