World Wide Widget Company, Adjusted Trial Balance, December 31, 2020 Account Cash Accounts Receivable Inventory Supplies Equipment DEBIT CREDIT $8,500 3,400 34,500 800 20,000 Accumulated Depreciation, Equipment Accounts Payable $5,000 2,300 HST Payable 2,600 HST Recoverable 550 W. Widget, Capital 34,970 W. Widget, Drawings 3,000 Sales 72,500 Sales Returns/Allowances 1,000 Sales Discounts 850 Purchases Purchase Returns/Allowances 23,000 600 450 Purchase Discounts Transportation-In 560 Salary Expense 12,000 Telephone Expense 1,200 Advertising Expense 2,300 Supplies Expense 560 Insurance Expense 1,200 Depreciation Expense, Equipment 5,000 $118,420 $118,420