The following accounts and account balances are available for Badger Auto Parts at December 31, 2009:

Accounts Payable .................... $ 9,200

Accounts Receivable ................... 41,100

Accumulated Depreciation, Furniture and Fixtures ....... 47,300

Cash .......................... 3,700

Common Stock ..................... 100,000

Cost of Goods Sold ....................189,000

Depreciation Expense, Furniture and Fixtures .......... 10,400

Furniture and Fixtures ....................128,000

General and Administrative Expense .............. 9,700

Income Taxes Expense .................. 3,700

Income Taxes Payable ................... 3,600

Interest Expense ...................... 7,200

Interest Payable ..................... 1,800

Inventory ......................... 60,500

Long-Term Notes Payable ................. 50,000

Prepaid Rent ....................... 15,000

Retained Earnings, 12/31/2008 ................ 15,900

Sales Revenue ......................268,000

Selling Expense ...................... 27,500

Required:

Prepare a trial balance. Assume that all accounts have normal balances.