00 Bank Account 00 Miscellaneous Accounts Receivable 0 Allowance for Bad Debt 0 Inventory Operating Supplies Reporting Penod 192,826.00 340,166.00 3,720.25 318.00 O Inventory-Raw Materials (Direct Post) 163,305.00 0 Inventory-Finished Goods (Direct Post) -16,137.00 O Inventory-Trading Goods (Direct Post) 129,843.00 O Prepaid Insurance 2,500.00 0 Prepaid Advertising O Prepaid Rent 7,000.00 -10,000.00 O Deposits on Purchases 3,950.00 0 Land (Direct Post) 425,000.00 O Property, Plant & Equipment (Direct Post) 939,600.00 0 Accumulated Depreciation-PP&E (Direct Post) 310,405.00 10 Payables-Miscellaneous 82.538.00 Payables-Salaries and Wages -22,000.00 0 Accrued Expenses -890.00 O Accrued Tax-Output Common Stock Retained Eamings (Direct Posting) Sales Revenue O Sales Discounts Labor Expense Supplies Expense Rent Expense Insurance Expense Bad Debt Expense Utilities Expense Depreciation Expense Cost of Goods Sold -905.00 -1,000,000.00 -618,009.00 547 290.00 1,410.00 10,000.00 736.00 20,000.00 2,500.00 2,735.25 1,958.00 5,405.00 362,642.00 0.00