The following balances were drawn from the accounts of Carter Company. The accounts and balances shown here are presented in random order: 

Equipment...........................................................................$26,000; 

Cash......................................................................................$18,000; 

Depreciation Expense.........................................................$3,000; 

Notes Payable......................................................................$26,000; 

Common Stock....................................................................$35,000; 

Accumulated Depreciation................................................$3,000; 

Interest Expense.................................................................$500; 

Cost of Goods Sold.............................................................$36,000; 

Retained Earnings..............................................................$14,000; 

Allowance for Doubtful Accounts....................................$3,000; 

Merchandise Inventory.....................................................$16,000; 

Interest Payable.................................................................$2,000; 

Sales Revenue....................................................................$47,000; 

Uncollectible Accounts Expense......................................$3,000;

Accounts Receivable.........................................................$ 27,500.

Required
Prepare an adjusted trial balance.