The trial balance for ABC Company is below: Cash $71,000 Accounts Receivable 24,100 Allowance for Bad Debts 2,700 Inventory 49,300 Prepaid Insurance 6,000 Supplies 12,500 Office Equipment $2,000 Accumulated Depreciation 16,000 Accounts Payable 18,000 Unearned Revenue 3,000 Notes Payable 42,000 Capital Stock 4,500 Additional Paid In Capital 71,000 Retained Earnings 29,000 Dividends Paid 5,000 Sales 137,000 Cost of Goods Sold 63,000 Salaries 22,000 Rent Expense 9,000 Insurance Expense 4,500 Depreciation Expense 4,800