Accounts payable Accounts receivable $856 910 Accumulated depreciation-equipment 650 Cash 1,330 Common stock 17,100 Cost of goods sold 1,020 Depreciation expense 365 Dividends 375 Equipment 2,480 Goodwill 1,900 Income tax expense 180 Income taxes payable 160 Insurance expense 310 Interest expense 450 Inventory 950 Investment in land 14,700 Land 3,100 Mortgage payable (long-term) 3,600 Notes payable (short-term) Prepaid insurance 59 70 Retained earnings (beginning) 1,600 Salaries and wages expense 800 Salaries and wages payable 215 Sales revenue 6,000 Stock investments (short-term) 1,300