\begin{tabular}{|c|c|c|c|c|c|} \hline & Unadjusted & Adjusted & & Unadjusted & Adjusted \\ \hline Accounts Payable & $25,200 & $25,200 & Inventory & $29,000 & $29,000 \\ \hline Accounts Receivable & 30,500 & 30,500 & Notes payable & 37,000 & 37,000 \\ \hline Accumulated Depr.-Equipment & 34,000 & 45,000 & Prepaid Insurance & 10,500 & 3,500 \\ \hline Cash & 26,000 & 26,000 & Property Tax Expense & & 2,500 \\ \hline Common Stock & 40,000 & 40,000 & Property Taxes Payable & & 2,500 \\ \hline Cost of Goods Sold & 507,000 & 507,000 & Rent Expense & 15,000 & 15,000 \\ \hline Dividends & 10,000 & 10,000 & Retained Earnings & 61,700 & 61,700 \\ \hline Freight-Out & 6,500 & 6,500 & Salaries and Wages Expense & 96,000 & 96,000 \\ \hline Equipment & 146,000 & 146,000 & Sales Commissions Expense & 6,500 & 11,000 \\ \hline Depreciation Expense & & 11,000 & Sales Commissions Payable & & 4,500 \\ \hline Insurance Expense & & 7,000 & Sales Returns and Allowances & 8,000 & 8,000 \\ \hline Interest Expense & 6,400 & 6,400 & Sales Revenue & 700,000 & 700,000 \\ \hline Interest Revenue & 8,000 & 8,000 & Utilities Expense & 8,500 & 8,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & & \\ \hline \begin{tabular}{ll} cos \\ \end{tabular} & & = \\ \hline & & \\ \hline & & \\ \hline cosiz & & 1 \\ \hline & & n \\ \hline & 4 cose & \\ \hline & 100008 & \\ \hline & [1 pootr & \\ \hline & 15 cost & \\ \hline & 8 & - \\ \hline & B & \\ \hline & & \\ \hline & & \\ \hline ocser & & \\ \hline \begin{tabular}{ll} 1 ococos. \\ \end{tabular} & & \\ \hline \begin{tabular}{ll} 00068 \\ \end{tabular} & & \\ \hline & & \\ \hlines & & \\ \hline \end{tabular}