The trial balance of Peoples Choice Wholesale Company contained the following accounts shown at December 31, the end of the companys fiscal year.

PEOPLES CHOICE WHOLESALE COMPANY Trial Balance December 31, 2017
		Debit		Credit
Cash		$ 36,110
Accounts Receivable		43,240
Inventory		80,500
Land		105,800
Buildings		230,000
Accumulated DepreciationBuildings				$ 69,000
Equipment		96,025
Accumulated DepreciationEquipment				46,575
Notes Payable				62,905
Accounts Payable				20,125
Common Stock				184,000
Retained Earnings				77,280
Dividends		11,500
Sales Revenue				1,060,415
Sales Discounts		6,900
Cost of Goods Sold		816,385
Salaries and Wages Expense		58,995
Utilities Expense		13,110
Maintenance and Repairs Expense		10,235
Advertising Expense		5,980
Insurance Expense		5,520
		$1,520,300		$1,520,300

Adjustment data:

1.		Depreciation is $9,200 on buildings and $8,050 on equipment. (Both are operating expenses.)
2.		Interest of $5,175 is due and unpaid on notes payable at December 31.
3.		Income tax due and unpaid at December 31 is $27,600.

Other data: $17,250 of the notes payable are payable next year.

Prepare an adjusted trial balance.