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