Accounts Payable						$35,000
Accounts Receivable						111,460
Accumulated Depreciation-Store Equipment						152,250
Advertising Expense						16,500
Cash						26,790
Common Stock						100,000
Depreciation Expense-Store Equipment						9,000
Dividends						144,000
Insurance Expense-General						900
Insurance Expense-Selling						8,100
Merchandise Inventory, beginning						117,000
Merchandise Inventory, ending						155,000
Prepaid Insurance						24,000
Purchases						419,000
Purchases Discount						54,325
Rent Expense-General						4,500
Rent Expense-Selling						15,000
Retained Earnings, beginning						339,505
Salaries Expense-General						18,000
Salaries Expense-Selling						96,000
Salaries Payable						12,300
Sales						760,000
Sales Discount						48,000
Store Equipment						375,000
Store Supplies						5,880
Store Supplies Expense						14,250