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Income Statement DR CR Account titles Cash Petty Cash Accounts receivable Inventory Supplies Prepaid Rent Prepaid Insurance Store Equipment Accum depr - Store Eqpt Accounts payable Income Tax Payable CPP Payable El Payable Unearned Rent Accrued Salaries Payable Mortgage Payable Ima Designer, Capital Ima Designer, withdrawals Income Summary Sales Sales returns and allowances Sales Discounts Cost of Goods Sold Salaries Expense Payroll Tax Expense Postage Expense Rent Expense Supplies Expense Insurance Expense Depr. Exp. - Store Eqpt Interest Expense Balance Sheet DR CR $1,572 100 2,304 1,200 1,000 1,200 1,368 4,320 1,320 1,032 1,240 360 230 600 180 2,320 3,264 1,740 $22,080 1,092 432 9,972 3,432 420 50 1,584 228 300 120 192 17,822 22,080 14,804 10,546 Date Accounts PR Debit Credit