Debit Credit Cash $5,000 Accumulated Depreciation-Equipment $1,200 Accounts Receivable 5,000 Accounts Payable 3,400 Inventory 1,800 Owner's Capital 28,200 Equipment 21,000 $32,800 $32,800 *(3,000 x $0.60)

Cash   $   200,490     Sales       $ 8,104,080 Debt Investments (trading) (at cost, $145,000)   157,080     Cost of Goods Sold   4,800,000     Debt Investments (long-term)   302,490     Equity Investments (long-term)   280,490     Notes Payable (short-term)       94,080 Accounts Payable       459,080 Selling Expenses   2,004,080     Investment Revenue       64,820 Land   264,080     Buildings   1,043,490     Dividends Payable       139,490 Accrued Liabilities       100,080 Accounts Receivable   439,080     Accumulated Depreciation-Buildings       152,000 Allowance for Doubtful Accounts       29,080 Administrative Expenses   901,820     Interest Expense   212,820     Inventory   600,490     Gain       81,820 Notes Payable (long-term)       903,490 Equipment   604,080     Bonds Payable       1,003,490 Accumulated Depreciation-Equipment…

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