Preparing a Trial Balance

Dell Inc. is the world's largest computer systems company selling directly to customers. Products include desktop computer systems, notebook computers, workstations, network server and storage products, and peripheral hardware and software. The following is a list of accounts and amounts reported in a recent year. The accounts have normal debit or credit balances and the dollars are rounded to the nearest million. Assume the company's year ended on January 31, 2012.

Required:
1. Prepare an adjusted trial balance at January 31, 2012.
2. How did you determine the amount for retainedearnings?

Accounts Payable Accounts Receivable Accrued Expenses Payable Accumulated Depreciation Cash Marketable Securities (investments) Other Assets Other Income Other Liabilities Property, Plant, and Equipment Research and Development Expense Retained Earnings Sales Revenue Selling, General, 740 $ 8,309 6,443 7,821 3,788 2,233 8,352 11,189 134 8,234 4,510 665 Contributed Capital Cost of Sales 50,144 Income Tax Expense 61,101 846 867 1,898 Inventories Long-Term Debt and Administrative Expenses 7,102