Trial Balance Account Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Accounts payable Notes payable Common stock Dividends Retained earnings Sales Rent revenue (Nonoperating) Cost of goods sold Interest expense (Nonoperating) Selling/general/administrative expense Research and development expense Depreciation expense Amount $62,460 150,120 195,870 25,030 493,380 84,680 63,865 111,865 200,000 52,870 278,420 3,384,420 19,930 2,390,295 15,410 550,610 168,080 39,055