trial balance adjustment

Account Debit Credit Debit Credit

Cash 12000 5400
A/R 40000
N/R 7000
AFDA 1800 2600
Inventory 44000
Prepaid Insurance 4800 2000
Equipment 105000
Acc. Depre - equipment 15000 10500
A/P 10800
Share capital ordinary 44000
R/E 55000
Sales Revenue 260000
COGS 111000
Salaries and wages expense 50000 5800
Rent Expense 12800
386600 386600
Insurance expense 2000
Bad Debt Expense 2600
Depreciation Expense 10500
Interest receivable 350
Interest revenue 350
Prepaid Rent 5400
Salaries and wages payable 5800
26650 26650
 adjusted trial balance
Debit Credit
6600
40000
7000
4400
44000
2800
105000
25500
10800
44000
55000
260000
111000
55800
12800

2000
2600
10500
350
350
5400
5800
405850 405850