$[[$Account Name,Account Type,Normal Balance,Financial Statement$($s$)],[$Cash$,$Asset,Debit,Balance Sheet$],[$Petty Cash,Asset,Debit,$],[$Accounts Receivable,Asset,,$],[$Supplies$,$Asset,,$],[$Prepaid Rent,Asset,,$],[$Merchandise Inventory,Asset,,$],[$Equipment$,$Asset,,$],[$Accumulated Depreciation,Liability,,$],[$Accounts Payable,Liability,,$],[$Wages and Salaries Payable,Liability,,$],[$Unearned Revenue,Liability,,$],[$Owner$\text{'}$s Capital,Asset,,$]]3[[$Withdrawals$],[$Income Summary$],[$Sales$],[$Sales Returns and Allowances$],[$Sales Discount$],[$Interest Income$],[$Cost of Goods Sold$],[$Advertising Expense$],[$Depreciation Expense$],[$Insurance Expense$],[$Interest Expense$],[$Payroll Tax Expense$]]$