Trial Balance at December 31, 2005 Account Equipment Invent Accounts Receivable Buildin Cash Supplies Credit Debit 160,000 10,000 177,500 120,000 205,500 5,000 10,000 100,000 aid Rent Land Accumulated Depreciation 44,000 uipment Accumulated Depreciation 54,000 Bld Unearned Revenues Accounts Pavable Salaries Pavable Interest Pavable Taxes Pavable Note Payable Owners' Capital Service Revenue Sales Revenue Cost of Goods Sold Interest Expense Supplies Ex Depreciation Expense Tax Expense Salaries Expense Rent Ex Utilities Expense 20,000 48,000 15,000 9,600 35,000 160,000 322,000 95,000 225,000 85.000 9.600 7,000 18,000 35,000 65,000 5,000 15,000