Date Account Ref Debit Credit Balance Oct 1 Building 62,000 62,000 Account Oct 1 Owner's 97,000 97,000 Capital Oct 7 Supplies 2,700 2,700 Oct 8 A/P 800 800 Oct 15 Merchandise 11,000 11,000 Inventory Oct 19 Return of 1,700 1,700 Purchase Oct 25 A/P 9,300 9,300 OCT 25 Discount 186 186 Credit\fCash Building Account Owner's Capital Supplies Expense A/P Merchandise Inventory Return of Purchase Discount Credit Cost of goods sold AIR Sale Inventory Owner's Drawing Advertising Expense Merchandise Company Trial Balance October 31, 2020 $ 21,286 97,000 2,700 10,100 11,000 1,700 186 17,000 2,800 17,000 3,200 600