\begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Cash } & \multicolumn{2}{|c|}{ Accounts Payable } \\ \hline 130 & 80 & 2,300 & 8,900 \\ \hline 330 & 90 & 3,100 & \\ \hline 50 & & & \\ \hline 340 & & & \\ \hline \multicolumn{2}{|c|}{ Supplies } & \multicolumn{2}{|c|}{ Accounts Receivable } \\ \hline 10,300 & 4,100 & 750 & 180 \\ \hline \multirow[t]{4}{*}{1,400} & & & 180 \\ \hline & & & 180 \\ \hline & & & 130 \\ \hline & & & \\ \hline \multicolumn{2}{|c|}{ Wages Payable } & \multicolumn{2}{|c|}{ Cash } \\ \hline & 730 & 11,900 & 4,800 \\ \hline \multirow[t]{3}{*}{730} & & 830 & 6,300 \\ \hline & & 130 & 1,600 \\ \hline & & & \\ \hline \end{tabular}