\begin{tabular}{|c|c|c|c|} \hline Cash & $5,250 & Accumulated Depreciation-Equipment & $1,370 \\ \hline Accounts Receivable & 3,860 & Accounts Payable & 2,760 \\ \hline Inventory & 1,620 & Common Stock & 10,000 \\ \hline \multirow[t]{2}{*}{ Equipment } & 20,400 & Retained Earnings & 17,000 \\ \hline & $31,130 & & $31,130 \\ \hline \end{tabular} Retained Earnings Sales Revenue Cost of Goods Sold Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Sales Returns and Allowances Income Tax Expense \begin{tabular}{|c|c|c|c|} \hline Cash & $5,250 & Accumulated Depreciation-Equipment & $1,370 \\ \hline Accounts Receivable & 3,860 & Accounts Payable & 2,760 \\ \hline Inventory & 1,620 & Common Stock & 10,000 \\ \hline \multirow[t]{2}{*}{ Equipment } & 20,400 & Retained Earnings & 17,000 \\ \hline & $31,130 & & $31,130 \\ \hline \end{tabular} Retained Earnings Sales Revenue Cost of Goods Sold Cost of Goods Sold Depreciation Expense Salaries and Wages Expense Sales Returns and Allowances Income Tax Expense