Starbucks Corporation purchases and roasts high- quality, whole- bean coffees and sells them along with fresh- brewed coffees, Italian- style espresso beverages, a variety of pastries and confections, coffee- related accessories and equipment, and a line of premium teas. In addition to sales through its company- operated retail stores, Starbucks also sells coffee and tea products through other distribution channels. The following is a simplified list of accounts and amounts reported in financial statements. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million. Assume the year ended on September 30, 2012.

Required:
Prepare an adjusted trial balance at September 30, 2012. How did you determine the amount for retained earnings?

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Accrued liabilities Cash and cash equivalents Contributed capital Cost of sales Deferred income tax assets Depreciation and $1,174 Goodwill 399 Other operating expenses 674 Prepayments 1,189 Income tax expense 196 68 Interest expense 239 Inventories 550 Long-term debt 33 305 Property, plant, and 5,813 Interest revenue equipment, net 2.659 1,242 Retained eamings, Long-term investments 576 549 beginning of year Short-term investments amortization expense Deferred revenue General and administrative 678 Net sales revenues Other assets Other long-term liabilities 13,300 Store operating expenses 3,918 386 Trade payables 345 Trade receivables expenses 801