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 $ 38,882
Intangible assets $ 82,031
Accounts Receivable 56,057
Interest expense 4,089
Accrued Expenses Payable 58,333
Interest revenue 732
Accumulated Depreciation 337,564
Inventories 27,410
Additional paid-in capital 48,012
Land 32,890
Advertising expense 63,473
Long-term debt 230,561
Buildings and leasehold improvements 203,651
Long-term notes receivable 12,821
Cash 20,142 Other assets 42,540
Common stock 483
Other long-term liabilities 64,213
Cost of sales 732,441
Prepaid expenses and other current assets 36,838
Depreciation expense 39,995
Rent and utilities expense 215,720
Equipment 320,520

Prepare adjusment trial balance

The Adjusted trial balance is

Explanation:                                                 Amount in $

                                                               Dr.                           Cr.

Accounts Payable                                                           38,882

Intangible Assets                                 82,031

Accounts Receivable                           56,057

Interest Expense                                     4,089  

Accrued Expense Payable                                               58,333

Interest Revenue                                                                    732

Accumulated Deprecation                                               337,564

Inventories                                              27,410

Capital                                                                                  48,012

Land                                                         32,890

Advertising Expense                              63,473

Long Term Debt                                                                 230,561

Buildings & Leasehold                            203,651

Long Term Note Receivable                     12,821

Cash                                                            20,142

Other Assets                                              42,540

Common Stock                                                                      483

Other Long Term Liabilities                                                64,213      

Capital & Retained Earning                                                418,279

Prepaid and Other Current assets        36,838

Depreciation Expense                           39,995

Rent and Utilities Expense                    215,720  

Equipment                                              320,520        

Total                                                     1,158,177                   1,158,177

Note: In absence of sales revenue, other expenses and paid up capital data which is missing in question, the capital and retained earnings are taken as balancing figure                                                                                

answer: b 56, 250

explanation:

answer; intensive use of a sales force and is relatively costly;