\begin{tabular}{|c|c|c|c|} \hline Gain on sale of equipment & $6,250 & Depreciation expense-office copier & $500 \\ \hline \begin{tabular}{l} Insurance expense \\ Sales \end{tabular} & 1,300 & Sales returns and allowances & 4,000 \\ \hline \begin{tabular}{l} Sales \\ office salaries expense \end{tabular} & 220,000 & TV advertising expense & 2,000 \\ \hline \begin{tabular}{l} Rent expense-Selling space \\ Rentice salaries expense \end{tabular} & \begin{tabular}{l} 32,500 \\ 10,000 \end{tabular} & Interest revenue & 750 \\ \hline Sales salaries expense & \begin{tabular}{l} 10,000 \\ 23,000 \end{tabular} & \begin{tabular}{l} Cost of goods sold \\ Sales comission expense \end{tabular} & \begin{tabular}{l} 90,00 \\ 13,00 \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Gain on sale of equipment & $6,250 & Depreciation expense-office copier & $500 \\ \hline \begin{tabular}{l} Insurance expense \\ Sales \end{tabular} & 1,300 & Sales returns and allowances & 4,000 \\ \hline \begin{tabular}{l} Sales \\ office salaries expense \end{tabular} & 220,000 & TV advertising expense & 2,000 \\ \hline \begin{tabular}{l} Rent expense-Selling space \\ Rentice salaries expense \end{tabular} & \begin{tabular}{l} 32,500 \\ 10,000 \end{tabular} & Interest revenue & 750 \\ \hline Sales salaries expense & \begin{tabular}{l} 10,000 \\ 23,000 \end{tabular} & \begin{tabular}{l} Cost of goods sold \\ Sales comission expense \end{tabular} & \begin{tabular}{l} 90,00 \\ 13,00 \end{tabular} \\ \hline \end{tabular} Gain on sale of equipment office supplies expense Insurance expense Sales office salaries expense Rent expense-Selling space Sales salaries expense \$ 6,250 Depreciation expense-0ffice copier 700 Sales discounts 1, 300 Sales returns and allowances 220,000 TV advertising expense 32, 500 Interest revenue 10,000 Cost of goods sold 23,000 Sales commission expense $500 16,000 4,000 2,000 750 90,000 13,000 \begin{tabular}{|c|c|c|c|} \hline Gain on sale of equipment & $6,250 & Depreciation expense-office copier & $500 \\ \hline \begin{tabular}{l} Insurance expense \\ Sales \end{tabular} & 1,300 & Sales returns and allowances & 4,000 \\ \hline \begin{tabular}{l} Sales \\ office salaries expense \end{tabular} & 220,000 & TV advertising expense & 2,000 \\ \hline \begin{tabular}{l} Rent expense-Selling space \\ Rentice salaries expense \end{tabular} & \begin{tabular}{l} 32,500 \\ 10,000 \end{tabular} & Interest revenue & 750 \\ \hline Sales salaries expense & \begin{tabular}{l} 10,000 \\ 23,000 \end{tabular} & \begin{tabular}{l} Cost of goods sold \\ Sales comission expense \end{tabular} & \begin{tabular}{l} 90,00 \\ 13,00 \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Gain on sale of equipment & $6,250 & Depreciation expense-office copier & $500 \\ \hline \begin{tabular}{l} Insurance expense \\ Sales \end{tabular} & 1,300 & Sales returns and allowances & 4,000 \\ \hline \begin{tabular}{l} Sales \\ office salaries expense \end{tabular} & 220,000 & TV advertising expense & 2,000 \\ \hline \begin{tabular}{l} Rent expense-Selling space \\ Rentice salaries expense \end{tabular} & \begin{tabular}{l} 32,500 \\ 10,000 \end{tabular} & Interest revenue & 750 \\ \hline Sales salaries expense & \begin{tabular}{l} 10,000 \\ 23,000 \end{tabular} & \begin{tabular}{l} Cost of goods sold \\ Sales comission expense \end{tabular} & \begin{tabular}{l} 90,00 \\ 13,00 \end{tabular} \\ \hline \end{tabular} Gain on sale of equipment office supplies expense Insurance expense Sales office salaries expense Rent expense-Selling space Sales salaries expense \$ 6,250 Depreciation expense-0ffice copier 700 Sales discounts 1, 300 Sales returns and allowances 220,000 TV advertising expense 32, 500 Interest revenue 10,000 Cost of goods sold 23,000 Sales commission expense $500 16,000 4,000 2,000 750 90,000 13,000