The trial balance of the Parton Wholesale Company contained the following accounts at December 31, 2017 the end of the company's calendar year PARTON WHOLESALE COMPANY Trial Balance 31-Dec-17 Cash Accounts Receivable Merchandise Inventory (Beginning) Land Buildings Accumulated Depreciation-B Equipment Accumulated Depreciation-Equip Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Sales Sales Discounts Purchases Purchase Discounts Freight-in Salaries Expense Utilities Expense Repair Expense Gas and Oil Expense Insurance Expense S 34,400 36,600 62,400 92,000 197,000 uildings S 54,000 83,500 42,400 50,000 37,500 200,000 67,800 ment 10,000 886,100 4,600 725,100 16,000 12,400 69,800 9,400 5,900 7,200 3,500 S 1,353,800 S 1,353,800