Interest Revenue 600 Accounts Payable 16,900 Merchandise Inventory 45,400 Accounts Receivable 35,600 Accumulated Depreciation- Notes Payable, long-term 42,000 Equipment 35,800 Salaries Payable 3,200 Fisher, Capital 59,925 Net Sales Revenue 310,000 Fisher, Withdrawals 22,000 Rent Expense (Selling) 21,800 Cash 7,800 Salaries Expense (Administrative) 1,800 Cost of Goods Sold 170,500 Office Supplies 5,400 Equipment 132,500 Unearned Revenue 13,400 Interest Payable 900 Interest Expense 2,200 Rent Expense (Administrative) 9,700 Depreciation Expense-Equipment (Administrative) 1,325 Salaries Expense (Selling) 6,400 Utilities Expense (Administrative) 4,300 Utilities Expense (Selling) 10,500 Delivery Expense (Selling) 3,300