At the end of Ermler Department Store’s fiscal year on November 30, 2014, these accounts appeared in its adjusted trial balance.
| Freight-In | $5,060 | |
| Inventory (beginning) | 41,300 | |
| Purchases | 613,000 | |
| Purchase Discounts | 7,000 | |
| Purchase Returns and Allowances | 6,760 | |
| Sales Revenue | 902,000 | |
| Sales Returns and Allowances | 20,000 |