egin{tabular}{|c|c|c|} hline & Debit & Credit \ hline Cash & ( $ 200,300 ) & \ hline Sales Revenue & & ( $ 8,101,350 ) \ hline Debt Investments (trading) (at cost, $145,000) & 154,350 & \ hline Cost of Goods Sold & ( 4,800,000 ) & \ hline Debt Investments (long-term) & 302,300 & \ hline Equity Investments (long-term) & 280,300 & \ hline Notes Payable (short-term) & & 91,350 \ hline Accounts Payable & & 456,350 \ hline Selling Expenses & ( 2,001,350 ) & \ hline Investment Revenue & & 64,630 \ hline Land & 261,350 & \ hline Buildings & ( 1,043,300 ) & \ hline Dividends Payable & & 139,300 \ hline Accrued Liabilities & & 97,350 \ hline Accounts Receivable & 436,350 & \ hline end{tabular}

\begin{tabular}{|c|c|c|} \hline & Debit & Credit \\ \hline Cash & $200,300 & \\ \hline Sales Revenue & & $8,101,350 \\ \hline Debt Investments (trading) (at cost, $145,000 ) & 154,350 & \\ \hline Cost of Goods Sold & 4,800,000 & \\ \hline Debt Investments (long-term) & 302,300 & \\ \hline Equity Investments (long-term) & 280,300 & \\ \hline Notes Payable (short-term) & & 91.350 \\ \hline Accounts Payable & & 456,350 \\ \hline Selling Expenses & 2,001,350 & \\ \hline Investment Revenue & & 64,630 \\ \hline Land & 261,350 & \\ \hline Buildings & 1,043,300 & \\ \hline Dividends Payable & & 139,300 \\ \hline Accrued Liabilities & & 97,350 \\ \hline Accounts Receivable & 436,350 & \\ \hline \end{tabular}