Kimmel, Accounting: Tools for Business Decision Making, 5e PLUS Help l System Announcements (1 ad SOURCES Exercise 228 (Part Level Submision) (Ch. 5 The adjusted trial balance of McCoy Company included the following selected Debit Credit Sales Revenue $645,000 Sales Returns and Allowances $50,000 Sales Discounts 9,500 396,000 Cost of Goods Sold Freight-out 2,000 Advertising Expense 15,000 Interest Expense 19,000 Salaries and Wages Expense 84,000 Utilities Expense 23,000 Depreciation Expense 3,500 Interest Revenue 25,000