Sam's Pizzeria International Inc. operates and franchises pizza delivery and carryout restaurants worldwide. The following is an alphabetical list of accounts and amounts reported in a recent year's set of financial statements.
| Accounts Payable |
39,057 |
Intangible assets |
82,115 |
| Accounts Receivable |
56,092 |
Interest expense |
4,131 |
| Accrued Expenses Payable |
58,473 |
Interest revenue |
837 |
| Accumulated Depreciation |
337,704 |
Inventories |
27,466 |
| Additional paid-in capital |
48,362 |
Land |
32,925 |
| Advertising expense |
63,508 |
Long-term debt |
230,946 |
| Buildings and leasehold improvements |
203,756 |
Long-term notes receivable |
12,891 |
| Cash |
20,212 |
Other assets |
42,575 |
| Common stock |
658 |
Other long-term liabilities |
64,738 |
| Cost of sales |
732,616 |
Prepaid expenses and other current assets |
36,929 |
| Depreciation expense |
40,100 |
Rent and utilities expense |
215,804 |
| Equipment |
320,660 |
Retained earnings |
? |
| General and administrative expenses |
148,915 |
Restaurant and franchise sales revenue |
1,599,499 |
| Income tax expense |
41,030 |
Salaries and benefits expense |
280,440 |
| Income tax receivable |
9,581 |
Short-term notes receivable |
6,151 |
| Income taxes payable |
9,718 |
Unearned revenue |
4,482 |
Required:
1. Prepare an adjusted trial balance.