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PINA COLADA CORPORATION Trial Balance December 31, 2020 Credit Debit Purchase discounts $15,000 $284,550 157,500 Cash Accounts receivable Rent revenue 27,000 240,000 27,000 1,650,000 Retained earnings Salaries and wages payable Sales revenue Notes receivable 165,000 Accounts payable Accumulated depreciation-equipment 73,500 42,000 21,750 26,250 Sales discounts Sales returns and allowances Notes payable Selling expenses Administrative expenses Common shares Income tax expense Dividends 105,000 348,000 148,500 450,000 80,850 67,500 Allowance for doubtful accounts 7,500 Supplies Freight in Land Equipment Bonds payable Gain on disposal of land Accumulated depreciation-buildings Inventory Buildings Purchases 21,000 30,000 105,000 210,000 150,000 45,000 29,400 133,500 147,000 915,000 $2,861,400 $2,861,400 Totals A physical count of inventory on December 31 showed that there was $96,000 of inventory on hand. Pina Colada is a private company that prepares financial statements in accordance with ASPE PINA COLADA CORPORATION Income Statement $ Expenses Income before Income Tax Gross Profit (Loss) Net income / (Loss) Total Revenues Retained Earnings, December 31 Retained Earnings, January 1 Revenues Cash Dividends Total Expenses