Account title Ref. Debit Credit Cash $17,560 Account Receivable 18,065 Supplies 60,500 Building 180,000 Acc. Depreciation-Building $22,000 Equipment 45,600 Acc. Depreciation-Equipment 5,800 Account Payable 29,200 Salary Payable 3,500 Interest Payable 1,000 Unearned Sales Revenue 7,000 Note Payable, Long Term 85,000 J. Ayala, Capital 180,000 J. Ayala, Withdrawals 5,000 Sales Revenue 150,000 Sales Discounts 6,200 Sales Return and Allowances 7,600 Cost of Goods Sold 102,000 Selling Expense 18,400 General Expense 20,075 Interest Expense 2,500 Total 483,500 483,500