ACCOUNT TITLE Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Marketable securities Interest receivable Fixed assets Accumulated depreciation Notes receivable Accounts payable Wages and salaries payable Federal income taxes withheld State income taxes withheld State unemployment taxes payable Federal unemployment taxes payable F.I.C.A. taxes payable Federal income taxes payable Dividends payable Interest payable Notes payable Common stock Paid-in capital in excess of par Income summary Retained earnings Sales Sales returns and allowances Sales discounts taken Costs of goods sold Purchases Purchases returns and allowances Purchases discounts taken Freight-in Gain/loss on sale of fixed assets Gain/loss on sale of marketable securities Interest/dividend income Miscellaneous revenue Rent expense Advertising expense Office supplies expense Depreciation expense Wages and salaries expense Payroll tax expense Federal income tax expense Interest expense Bad debt expense Other operat