pleting a Merchandiser's Accounting Cycle trial. echnology uses a perpetual inventory system. The end-of-month St. John Technology uses a trial balance of St ac of St. John Technology at January 31, 2016, follows ST. JOHN TECHNOLOGY Unadjusted Trial Balance January 31, 2016 Balance Credit Debit Account Accounts Receivable Merchandise Inventory Office Supplies Building Accumulated Depreciation-Building 5 12,660 15,390 58,000 3,330 195,000 $ 45,000 53,000 6,200 24,775 Accumulated Depreciation-Furniture Accounts Payable Salaries Payable 6,150 78,000 120,000 42,120 Unearned Revenue Notes Payable, long-term Common Stock Retained Earnings 8,200 Dividends Sales Revenue Sales Discounts Sales Returns and Allowances Cost of Goods Sold 154,795 7.350 7,350 5,075 87,665 19,830 11,540 Selling Expense Administrative Expense Total 477,040 $477,040