Trial Balance November 30, 2022 Debit Credit \begin{tabular}{|c|c|c|} \hline Cash & $21,800 & \\ \hline Accounts Receivable & 29,500 & \\ \hline Inventory & 44,200 & \\ \hline Supplies & 6,200 & \\ \hline Equipment & 130,000 & \\ \hline Accumulated Depreciation-Equipment & & $25,000 \\ \hline Notes Payable & & 50,000 \\ \hline Accounts Payable & & 57,900 \\ \hline Owner's Capital & & 90,500 \\ \hline Owner's Drawings & 10,500 & \\ \hline Sales Revenue & & 755,200 \\ \hline Sales Returns and Allowances & 8,700 & \\ \hline Cost of Goods Sold & 497,000 & \\ \hline Salaries and Wages Expense & 139,700 & \\ \hline Advertising Expense & 24,500 & \\ \hline Utilities Expense & 14,000 & \\ \hline Maintenance and Repairs Expense & 11,800 & \\ \hline Freight-out & 16,800 & \\ \hline Rent Expense & 23,900 & \\ \hline Totals & $978,600 & $978,600 \\ \hline \end{tabular} Adjustment data: 1. Supplies on hand totaled $2,200. 2. Depreciation is $11,100 on the equipment. 3. Interest of $5,000 is accrued on notes payable at November 30 . 4. Inventory actually on hand is $43,900. Adj. Trial Balance Income Statement Dr. Cr. Dr. Cr. 5 $ $ $ Income Statement Dr. Cr. $ Balance Sheet Dr. $ $ $ $ Salaries and Wages Expense 139,700 Advertising Expense 24,500 Utilities Expense 14,000 Maintenance and Repairs Expense 11,800 Freight-Out 16,800 Rent Expense 23,900 Totals $978,600 $978,600 Supplies Expense Depreciation Expense Interest Expense Interest Payable Totals Net Loss Totals