Adjustment data:

1.		Accrued salaries payable $800.
2.		Depreciation $200 per month.
3.		Supplies on hand $1,500.
4.		Income tax due and unpaid at December 31 is $100.

On December 1, 2022, Sunland Distributing Company had the following account balances. Debit Credit Cash $8,000 $2,200 Accounts Receivable 5,400 5,300 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Common Stock Inventory 12,800 1,000 Supplies 1,200 15,000 Equipment 22,000 Retained Earnings 25,900 $49,400 $49,400 During December, the company completed the following summary transactions. Dec. 6 8 10 13 15 Paid $1,600 for salaries due employees, of which $600 is for December and $1.000 is for November salaries payable. Received $1,900 cash from customers in payment of account (no discount allowed). Sold merchandise for cash $7,100. The cost of the merchandise sold was $5,200. Purchased merchandise on account from Hecht Co. $9,600, terms 2/10, 1/30. Purchased supplies for cash $2,000. Sold merchandise on account $14,400, terms 3/10,n/30. The cost of the merchandise sold was $9,500. Paid salaries $2,800. Paid Hecht Co. in full, less discount. Received collections in full, less discounts, from customers billed on December 18. 18 20 23 27 Prepare an adjusted trial balance. SUNLAND DISTRIBUTING COMPANY Adjusted Trial Balance Debit Credit $ S $ e Textbook and Media