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 Debit Credit S 34,400 36,600 62,400 92,000 197,000 Accounts Receivable Merchandise Inventory (Beginning) Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends S 54.000 83,500 42,400 50,000 37,500 200,000 67,800 10,000 886,100 Sales Discounts Purchases Purchase Discounts Freight-in Salaries Expense Utilities Expense Repair Expense Gas and Oil Expense Insurance Expense 4,600 725,100 9 16,000 12,400 69,800 9,400 5,900 7,200 3,500 S 1,353,800 $ 1.353,800