Cost of Goods Sold Accounts Payable Rent Expense Building Common Stock Retained Earnings Merchandise Inventory Sales Returns and Allowances Notes Receivable $ 385,000 Accumulated Depreciation-Building 39,000 44,600 696,000 12,000 61,000 9,000 5,000 17,000 Cash 21,000 Sales Revenue 108,000 Depreciation Expense Building 100,000 Dividends 108,800 Sales Discounts 261,000 Interest Revenue 39,200 26,600