ACCOUNTS Cash Petty Cash Fund Notes Receivable, due 20x2 Accounts Receivable Allowance for Doubtful Accounts Warehouse Supplies Merchandise Inventory Office Supplies Prepaid Insurance $ Debit 22,300 400 Credit 10,000 79,000 $ 4,200 216,000 2,680 1,240 4,800 Land 28,000 Building 160,000 Accumulated Depreciation-Building 43,200 Warehouse Equipment 28,000 Accumulated Depreciation-Warehouse Equipment 12,000 Delivery Equipment 42,000 Accumulated Depreciation-Delivery Equipment 16,000 Office Equipment 16,000 Accumulated Depreciation-Office Equipment 6,600 Notes Payable, due 202 18,400 Accounts Payable 37,200 400 Interest Payable Mortgage Payable 52,000 Loans Payable, Long-term 8,000 Charles Ronie, Capital (Jan. 1) 296,160 Charles Ronie, Drawing 125,200 Income Summary 226,000 216,000 Sales 1,701,000 Sales Returns and Allowances 16,400 Interest Income 1,400 Purchases 749,000 Freight In 12,000 Purchases Returns and Allowances 6,640 Purchases Discounts 9,360 Warehouse Wages Expense 181,600 Warehouse Supplies Expense 5,300 Depreciation Expense-Warehouse Equipment 4,000 Salaries Expense-Sales 251,200 Travel and Entertainment Expense 19,700 Delivery Wages Expense 58,530