Dr. Cash 20,000 Dr. Accounts Receivable 42,000 Dr. Inventories 7,100 Dr. Property, Plant, and Equipment 230,100 Dr. Goodwill 10,000 Dr. Masthead (Intangible Asset) 5,000 Dr. Legal Liability (Lawsuit) (18,000) Cr. Accounts Payable (5,000) Cr. Wages Payable (4,000) Cr. Dividend Payable (11,000) Cr. Loan Payable (100,000) Cr. Share Capital (60,000) Cr. Retained Earnings (125,000) Cr. Goodwill (27,800)