Cost of Goods Sold Accounts Payable Rent Expense Building Rockside, Capital Merchandise Inventory s 374,000 Accumulated Depreciation Building S 46,000 53,000 690,000 8,000 59,000 16,000 14,000 Cash 30,000 Sales Revenue 109,000 Depreciation Expense Building 235,000 Rockside, Withdrawals 258,000 Interest Revenue Notes Receivable 33,000