Trial Balance Balance Account Reveues 227,500 Salary expense 6,500 Rent expense 13,000 Utility expense 19,500 Advertising expense 26,000 Cleaning expense 32,500 Miscellaneous expense 39,000 Gains 45,500 Losses (52,000) Cash 130,000 Accounts Receivable 78,000 Inventory 84,500 Equipment 260,000 Accounts Payable 136,500 Wages Payable 84,500 Investment by Owner 282,750 Distributions to Owner (35,750) Beginning Equity