Accounts payable Accounts receivable Accumulated depreciation - buildings Accumulated depreciation - fixtures Advances from customers Advertising expense Allowance for bad debts 6I33f12 $234.3 123.3 512.3 333.3 21.3 221.3 12.3 6f33f11 $221.3 315.3 423.3 223.3 25.3 255.3 12.3 Variance (7-0) {1312) 39.2 (39.4) (4-3) 3.3