The Worksheet Accounts Acc. Trial Balance Adjustments No. Income Statement Balance Sheet DR CR OR CR OR CR Bank OR CR 100 19.065 19,065 Accounts Receivable 05 10.800 114 10.686 Allowance for Doubtful Account 110 285 114 171 Merchandise Inventory 115 53.350 53,350 47.100 Supplies 47 100 120 8.600 8.600 Building 125 148,700 Acc. Amort. - Building 148,700 130 13.400 13.400 Accounts Payable 200 2,800 HST Payable 2,800 205 7,950 HST Recoverable 7,950 210 1,040 1,040 Mortgage Payable 220 95,000 J. Boulton, Capital 95,000 300 113.670 113.670 J. Boulton, Drawings 305 13.500 13.500 Sales 400 55.500 55.500 Sales Discounts 405 1.450 1,450 Sales Returns and Allowances 410 400 400 Purchases 500 18,200 18,200 Purchase Discounts 505 100 100 Purchase Returns & Allowances 510 150 150 Freight-in 515 3,200 3.200 Automobile Expense 600 2,950 2,950 Freight-out 620 2.650 2.650 Loss on Disposal of Fixed Assel 630 3.100 3.100 Utilities Expense 640 1850 1,850 288.855 288.855 114 114 87.150 102,850 248.691 232,991 15 700 15,700 102 850 102 850 248.691 248.691