ACCOUNT	BALANCE	ACCOUNT	BALANCE
Cash	$86,250	Sales	$1,897,500
Accumulated Depreciation-Truck	17,250	Account Receivable	57,500
Building	632,500	Note Payable	51,750
Truck	40,250	Joe Doe, Capital	575,000
Cost of Merchandise Sold	747,500	Joe Doe, Drawings	23,000
Advertising Expense	13,800	Administrative Expense	3,795
Utilities Expense	1,380	Telephone Expense	2,300
Supplies	5,175	Salaries Expense	33,350
Salaries Payable	3,450	Equipment	29,900