is this correct. Account Name Account Number Debit (Dr) Credit (Cr) Cash 111 $75,700 - Store Supplies 117 $300 - Prepaid Insurance 119 $6,000 - Merchandise Inventory 130 $18,400 - Store Fixtures 144 $16,000 - Accounts Payable 212 - $25,300 Common Stock 311 - $100,000 Dividends 313 $1,500 - Sales Revenue 411 - $13,200 Cost of Good Sold 505 $6,600 - Store Rent Expense 511 $3,000 - Telephone Expense 517 $200 - Electric Expense 522 $500 - Total - $127,500 $127,500