Account Title Debits Credits Cash 105,000 Investments 274,000 Accounts receivable 161,000 Inventories 234,000 Loans to employees 59,000 Prepaid expenses (for 2019) 35,000 Rent expense 84,000 Land 299,000 Building 1,740,000 Machinery and equipment 656,000 Trademark 171,000 Copyright 59,000 Bad debt expense 6,200 Depreciation expense 98,750 Dividends 40,000 Note receivable 345,000 Interest receivable 31,000 Cost of goods sold 242,000Accumulated depreciation-building 639,000 Accumulated depreciation-equipment 229,000 Accounts payable 208,000 Dividends payable (payable on 1/30/19) 29,000 Interest payable 35,000 Interest revenue 42,000 Taxes payable 59,000 Accumulated other comprehensive income 125,000 Deferred revenue 79,000 Notes payable 338,000 Allowance for uncollectible accounts 27,000 Common stock 2,076,000 Retained earnings 168,950 Sales revenue 585,000 Totals 4,639,950 4,639,950