DR Merchandise Inventory 197100 Estimated Returns Inventory 300 Supplies 525 19700 300 Prepaid Insurance 1000 Land 8150 Building 52000 Accumulated Depreciation-Building 10,000 Store Equipment 28150 (10,000) 197507 4350 406 Accumulated Depreciation-Store Equipment 9750 1518 12525 Accounts Payable 4350 91,903 Customer Refunds Payable 400 Wages Payable 330 110946 Sales Tax Payable Mortgage Payable Tom Jones, Capital 1518 12,525 5 more Check My Work uses remaining 91,903 110774 150,446 28790 97050 38,500