arch angry, animal, animal (Alternates are 3-37. 3-39 , and 3-41 through 3-44.) Robert Kapela owned and managed a franchise of Ithaca Espresso, Incorporated. The company's balance sheet accounts had the following balances on September 1, 20X0, the beginning of a fiscal year: Ithaca Espresso Balance Sheet Accounts, September 1, 20xO Cash $13,000 Accounts receivable 5,200 77,800 Merchandise inventory Prepaid rent Store equipment Accumulated depreciation, store equipment Accounts payable Paid-in capital 4,000 21,000 $ 6,150 40,000 30,000