Account Name			BEFORE ADJUSTMENTS	AFTER ADJUSTMENTS
			Debit (Credit)	Debit (Credit)
Cash			1,147,127.50	same
PIC - Treasury Stock			(1,300.00)	same
PIC - Common Stock			(501,100.00)	same
PIC - Preferred			(230,400.00)	same
Retained Earnings			(15,732.50)	same
Interest payable			-	(6,667.00)
Depreciation Expense			-	????????????
	(HINT - NOT ALL ASSETS HAVE BEEN HELD FOR AN ENTIRE YEAR) Interest Expense                                 41,470                        47,277 Trial Balance Totals                      4,528,277.50                  4,588,244.50