Data Table - X Triton Electronics Company uses a perpetual inventory system. The unadjusted trial balance for Triton Electronics Company at March 31, 2018, follows: (Click the icon to view the unadjusted trial balance.) Read the requirements a. Interest revenue accrued, $550. Triton Electronics Company Unadjusted Trial Balance March 31, 2018 Date Accounts and Explanation Debit Credit Mar. 31 Adj. (a) Account Title Balance Debit Credit 15,000 Cash $ 38,200 45,400 6,600 b. Salaries (Selling) accrued, $3,300 130,500 Date Accounts and Explanation Debit Credit $ 36,500 Accounts Receivable Merchandise Inventory Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Unearned Revenue Notes Payable, long-term Common Stock Retained Earnings Dividends Mar. 31 Adj. (b) 16,900 13,800 52,000 35,000 800 c. Depreciation Expense-Equipment (Administrative), $1,305. 25,000 Sales Revenue 305,000 Date Accounts and Explanation Debit Credit Mar. 31 Adj. (c) 146,000 22,400 Cost of Goods Sold Salaries Expense (Selling) Rent Expense (Selling) Salaries Expense (Administrative) Utilities Expense (Administrative) 16.000 4,900 10,000 c. Depreciation Expense-Equipment (Administrative). $1,305. Date Accounts and Explanation Debit Credit Mar. 31 Adj. (c) d. Interest expense accrued, $1.400. Date Accounts and Explanation Debit Credit Mar. 31 Adj. (d) e. A physical count of inventory was completed. The ending Merchandise Inventory should have a balance of $45,000. Date Accounts and Explanation Debit Credit Mar. 31 Adj. (e) f. Triton estimates that approximately $4.000 of merchandise sold will be returned with a cost of $800. (1) Begin by preparing the entry for the estimated refunds. Do not prepare the entry to record the estimated return of merchandise with this entry. We will do that in the following step. Date Accounts and Explanation Debit Credit Mar. 31 Adj. (f1)