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BloomFree is an organic floral shop. After its first quarter of operations, the company’s accountant prepared the following trial balance, in no particular order. Indicate whether each line on the trial balance is an income statement or balance sheet account.
Debits
Credits
Balance Sheet / Income Statement
Cost of goods sold
$ 24,000
Accounts receivable
400
Bank loan for van
$ 26,400
Cash
11,000
Common stock
2,000
Accounts payable
4,600
Delivery van
36,000
Gas for van
1,000
Tax expense
4,000
Insurance expense
Inventory
7,600
Prepaid insurance
Rent expense
3,000
Salaries expense
16,000
Sales
70,000
Taxes payable
Total
$107,000
on december 31 of the current year a companys unadjusted trial balance included the following accounts receivable debit
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