UNADJUSTED TRIAL BALANCE: $($ENTER ENDING ACCOUNT BALANCES BELOW$)$

$\backslash$table$[[$Account$,$Debits,Credits$],[$Cash$,20,950,],[$Accounts receivable,$60,000,],[$Allowance for doubtful accounts,,$800],[$Merchandise inventory,$43,756,],[$Prepaid insurance,$8,000,],[$Land$,40,000,],[$Building$,200,000,],[$Accumulated depreciation$-$building,,$12,000],[$Office equipment,$120,000,],[$Accumulated depreciation$-$office equipment,,$],[$Accounts payable,,$38,405],[$Interest payable,,$],[$Long$-$term note payable,,$72],[$Common stock, $$2$ par,,$50,000],[$Paid$-$in capital in excess of par value,,$65,000],[$Retained earnings,,$124,44],[$Sales$,,537,0],[$Cost of goods sold,$208,000,],[$Sales salaries expense,$78,000,],[$Advertising expense,$24,000,],[$Doubtful accounts expense,,$],[$Miscellaneous selling expense,$5,200,],[$Administrative salaries expense,$76,000,],[$Utilities expense,$8,244,],[$Interest expense,$2,000,],[$Insurance expense,$6,000,],[$Depreciation expense$-$building,,$],[$Depreciation expense$-$office equipment,,$],[$Miscellaneous administrative expenses,$5,500,]]$