In the books of M TAdjusted Trial BalanceParticularsDebit $Credit $Cash$127,157.75  Notes Receivable$4,500.00  Accounts Receivable$12,132.40  Interest Receivable$40.00  Merchandise inventory$31,000.86  Estimated Returns Inventory$1,654.00  Office supplies$500.00  Store supplies$1,800.00  Prepaid Insurance$3,000.00  Land$55,000.00  Office Equipment$75,000.00  Accumulated Depreciation-office equipment $19,350.00 Store Equipemnt$75,500.00  Accumulated Depreciation-store equipment $12,150.00 Accounts Payable $50,861.00 Salaries payable $1,600.00 Customer refunds payable $2,861.20 Note payable $25,000.00 S H Pilot Capital $270,343.00 S H pilot drawings$8,000.00  Sales $160,136.75 Cost of merchandise sold$99,363.34  Sales salaries expense$16,950.00  Advertising expense$275.00  Depreciation expense-store equipment$1,000.00  Store supply expense$5,601.00  Misc selling expense$900.00  Office salary expense$17,750.00  Depreciation expense-office equipment$500.00  Insurance expense$600.00  Office supplies expense$2,025.00  Rent expense$4,000.00  Misc. admin expense$1,027.60  Rent Revenue $3,300.00 Interest Revenue $40.00 Interest expense$365.00  Total$545,641.95 $545,641.95

In the books of M TAdjusted Trial BalanceParticularsDebit $Credit $Cash$127,157.75  Notes Receivable$4,500.00  Accounts Receivable$12,132.40  Interest Receivable$40.00  Merchandise inventory$31,000.86  Estimated Returns Inventory$1,654.00  Office supplies$500.00  Store supplies$1,800.00  Prepaid Insurance$3,000.00  Land$55,000.00  Office Equipment$75,000.00  Accumulated Depreciation-office equipment $19,350.00 Store Equipemnt$75,500.00  Accumulated Depreciation-store equipment $12,150.00 Accounts Payable $50,861.00 Salaries payable $1,600.00 Customer refunds payable $2,861.20 Note payable $25,000.00 S H Pilot Capital $270,343.00 S H pilot drawings$8,000.00  Sales $160,136.75 Cost of merchandise sold$99,363.34  Sales salaries expense$16,950.00  Advertising expense$275.00  Depreciation expense-store equipment$1,000.00  Store supply expense$5,601.00  Misc selling expense$900.00  Office salary expense$17,750.00  Depreciation expense-office equipment$500.00  Insurance expense$600.00  Office supplies expense$2,025.00  Rent expense$4,000.00  Misc. admin expense$1,027.60  Rent Revenue $3,300.00 Interest Revenue $40.00 Interest expense$365.00  Total$545,641.95 $545,641.95 

Prepare Income Statement and Statement Owners Equity

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