College Coasters, Inc. is a Springfield, VA based merchandiser specializing in logo-adorned drink coasters. The company's trial balance as of November 30, 2019, follows, and includes revenues and expenses for the eleven months ended November 30, 2019: COLLEGE COASTERS, INC. UNADJUSTED TRIAL BALANCE AS OF NOVEMBER 30, 2019 DR CR CASH ACCOUNTS RECEIVABLE $ 11,005 2,000 INVENTORY 9,400 PREPAID RENT EQUIPMENT ACCUMULATED DEPRECIATION ACCOUNTS PAYABLE SALARIES & WAGES PAYABLE INCOME TAXES PAYABLE COMMON STOCK 8,000 900 $ 0 1,500 350 0 6,500 RETAINED EARNINGS SALES REVENUE 3,655 47,500 COST OF GOODS SOLD 0 DEPRECIATION EXPENSE INCOME TAX EXPENSE 0 0 OFFICE EXPENSE 4,200 RENT EXPENSE 22,000 SALARIES & WAGES EXPENSE 2,000 $ 59,505 $ 59,505