Starbooks Corporation provides an online bookstore for electronic books. The following is a simplified list of accounts and amounts reported in its accounting records. The accounts have normal debit or credit balances and the dollars are rounded to the nearest thousand. Assume the year ended on September 30, 2012. Accounts Payable $ 219
Accounts Receivable 189
Accrued Liabilities 352
Accumulated Depreciation 298
Cash 305
Contributed Capital 149
Depreciation Expense 338
General and Administrative Expenses 355
Income Tax Expense 300
Interest Revenue 90
Long-term Debt 194
Other Current Assets 69
Other Noncurrent Assets 459
Other Expenses 195
Prepaid Expenses 92
Property and Equipment 2,140
Retained Earnings 1,443
Selling Expenses 2,603
Service Revenue 6,361
Short-term Bank Loan 474
Store Operating Expenses 2,164
Supplies 544
Unearned Revenue 173
Prepare an adjusted trial balance at September 30, 2012. (Enter your answers in thousands.)

Presented below is a list of possible transactions. analyze the effect of the 18 transactions on the financial statement categories indicated. transactions assets liabilities owners’ equity net income 1. purchased inventory for $80,000 on account (assume perpetual system is used). 2. issued an $80,000 note payable in payment on account (see item 1 above). 3. recorded accrued interest on the note from item 2 above. 4. borrowed $100,000 from the bank by signing a 6-month, $112,000, zero-interest-bearing note. 5. recognized 4 months’ interest expense on the note from item 4 above. 6. recorded cash sales of $75,260, which includes 6% sales tax. 7. recorded wage expense of $35,000. the cash paid was $25,000; the difference was due to various amounts withheld. 8. recorded employer’s payroll taxes. 9. accrued accumulated vacation pay. 10. recorded an asset retirement obligation. 11. recorded bonuses due to employees. 12. recorded a contingent loss on a lawsuit that the company will probably lose. 13. accrued warranty expense (assume expense warranty approach). 14. paid warranty costs that were accrued in item 13 above. 15. recorded sales of product and related service-type warranties. 16. paid warranty costs under contracts from item 15 above. 17. recognized warranty revenue (see item 15 above). 18. recorded estimated liability for premium claims outstanding.