The manager has included these notes: There is no need for ratio analysis, analytical procedures (currently), assurances for the client, or to express our conclusion or opinion. All adjustments have been made and are deemed to be accurate. Adjusted Trial Balance Accounts Debit Credit Cash $32,200 N/A Wages N/A $1,200 Revenue N/A $24,500 Liability N/A $92,000 Cost of Goods Sold $11,800 N/A Inventory $29,000 N/A Accounts Payable N/A $44,500 Accounts Receivable $95,000 N/A Equity Shares N/A $8,000 Rent $1,500 N/A Interest Expense $700 N/A Total $170,200 $170,200