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13 Debit Credit Cash $13,000 Accounts Receivable 2,000 Prepaid Rent 700 Merchandise Inventory 25,000 Accounts Payable $4,100 Salaries Payable 2,000 Notes Payable 800 Capital,

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13 Debit Credit Cash $13,000 Accounts Receivable 2,000 Prepaid Rent 700 Merchandise Inventory 25,000 Accounts Payable $4,100 Salaries Payable 2,000 Notes Payable 800 Capital, Owner 11,800 Withdrawals 1,000 Sales Revenue 86,900 Cost of Goods Sold 23,000 Sales Discounts 18,000 Rent Expense 12,000 Selling Expense 8,500 Delivery Expense 1,800 Supplies Expense 600 Total $105 600 $105.600

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