There should be 34 Accounts in the first column.

P4-1 (Algo) Preparing a Trial Balance L04-1 Sam's Pizzeria International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements. The accounts have normal debito credit balances and the dollars are rounded to the nearest million. $ $ 14 4 40 40 Accounts payable Accounts receivable Accrued expenses payable Accumulated depreciation Additional paid-in capital Advertising expense Buildings and leasehold improvements Cash Common stock Cost of sales Depreciation expense Equipment General and administrative expenses Income tax expense Income tax receivable Income taxes payable Intangible assets 38 68 74 418 196 78 234 28 1 1,062 50 394 84 40 10 14 96 Interest expense Interest revenue Inventories Land Long-term debt Long-term notes receivable Loss on impairment of assets Other assets Other long-term liabilities Prepaid expenses and other current assets Rent and utilities expense Restaurant and franchise sales revenue Retained earnings Salaries and benefits expense Short-term notes receivable Treasury stock Unearned revenue 485 28 8 54 79 54 68 1,790 ? 255 10 606 12 SAM'S PIZZERIA INTERNATIONAL INC. Adjusted Trial Balance At the End of a Recent Year (in millions of dollars) Debit Credit Total S 0 S 0