Account Debit Credit Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Long-term investments Land Buildings Machinery Equipment Accumulated depreciation: $ 96,300 $ 55,300 10,400 197,400 19,000 144,300 389,000 649,500 100,000 29,000 24,900 20,100 Buildings Machinery Equipment Accounts payable Accrued liabilities Dividends payable Premium on bonds 12,100 189,800 73,100 128,000 36,000 900,000 Bonds payable