Data Table Account Title Debit Credit 7,800 185,000 37,700 700 87,000 18,400 Cash Accounts Receivable Merchandise Inventory (beginning) Office Supplies Furniture Accumulated Depreciation --Furniture Accounts Payable Salaries Payable Unearned Revenue Notes Payable, long-term Common Stock Retained Earnings Dividends Sales Revenue 29,500 2,400 14,300 37.000 20,000 42.750 89.100 392.000 Purchases 299.000