Cash Account Receivable Merchandise Inventory jan1 Office Supplies Store Supplies Prepaid Insurance Office Equipment Accumulated Depre- Office Equipment Store Equipment Accumulated Depre Store Equipment Accounts Payable Unearned Rent Notes Payable(Final Payment Due in 2013) Salaries Payable Sherri, Capital Sherri,Drawing Income Summary Sales Sales Return And Allowances Sales Discount Purchases Purchases Return And Allowances Purchases Discounts Freight In Rent Revenue Sales Salaries Expense Store Supplies Expense Advertising Expense Misc Selling Expense Misc Administrative Expense Depre Expense- Store Equipment Depre Expense- Delivery Equipment Rent Expense Office Salaries Expense Offfice Supplies Expense Interest Expense Insurance Expense Depre Expense- Office Equipment Debit $28,000 $142,500 $200,000 $2,100 $4,250 $9,700 $50,000 $132,000 $40,000 $11,900 $7,100 $500,000 $11,200 $81,400 $45,000 $1,600 $1,650 $26,000 $44,000 $11,600 $1,350,000 Credit $17,200 $40,300 $56,700 $1,200 $100,000 $159,600 $960,000 $10,100 $4,900 $1,350,000 Debit Credit Debit Credit Debit Credit Debit Credit