va|a|a|a|a|a| Account Titles Cash Accounts Receivable Inventory Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Bank Payable Interest Payable Owner's Capital Owner's Drawings Sales Revenue Sales Returns Sales Discounts Purchases Purchase Returns Purchase Discounts Freight-In Freight-Out Salaries Expense Utilities Expense Advertising Expense Supplies Expense Insurance Expense Depreciation Expense Interest Expense Income Tax Expense Amount $ 5.825 $ 2.800 4.300 1.000 2.200 60.000 $ 900 $ 6.750 $ 40.000 $ 500 $ 30.000 $ 1.000 $ 14.680 $ 60 $ 125 $ 8.780 $ 310 $ 250 $ 140 $ 160 $ 3.200 $ 800 $ 400 $ 300 $ 200 $ 900 $ 500 $ 700 Prepare Adjusted Trial Balance. Calculate Cost of Goods Sold using Periodic System. Calculate Gross Profit