Account Title Cash Accounts Receivable Merchandise Inventory Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Notes Payable, long-term Bitzes, Capital Bitzes, Withdrawals Sales Revenue Sales Returns and Allowances Sales Discounts Cost of Goods Sold SA $ Debit Balance 3,800 Credit 13,400 31,100 6,500 42,100 69 $ 13,300 9,700 1,100 8,200 26,500 43,000 232,000 800 1,100 104 400 Bitzes, Withdrawals Sales Revenue Sales Returns and Allowances Sales Discounts Cost of Goods Sold Selling Expense Administrative Expense Interest Expense Total 43,000 232,000 800 1,100 104,400 27,100 14,700 2,800 $ 290,800 $ 290,800