LI Problem (54 poco Belweg of the chance the bear for Holod Cep Activity Type Account Name Cath S 15.000 $17.000 Accounts Receivable (net) 10.000 XH Tiventory 11.000 15.000 LA Supplies 1.000 20KO Investment in Held-to-Maturity Securities 50,000 41,000 Equipment 200,000 310.000 TO Accumulated Depreciation 60.000 75,000 Patent (net) 80,000 70,000 Accounts Payable 6,000 2,000 EN Salaries Payable 5.00 10,000 Income Taxes Payable 5.000 3.000 NO Deferred Tax Liability 3,000 2.000 Dividends Payable 5,000 7,000 Notes Payable 30.000 30,000 Discount on Note Payable 4.000 3.000 Common Stock (no par) 95,000 135.000 Treasury Stock 20.000 5,000 Retained Earnings 184,000 184.000 NC Dividends Declared 0 100,000 SA FA OA NE O 0 0 UN CA OX NO Sales Revente Estimated Sales Returns Interest Revenue Realized Loss on the sale of HTM Securities Cost of Goods Sold Salaries Expense Bad Debt Expense Depreciation Expense Amortization Expense (on the patent) Other Operating Expenses Interest Expense Income Tax Expense 500.000 10,000 2,000 9,000 130,000 80,000 5.000 15.000 10.000 72.000 3,000 25.000 0 0 0 ON 0 OA OA 0 (Continued on the next page) 2 LI Problem (54 poco Belweg of the chance the bear for Holod Cep Activity Type Account Name Cath S 15.000 $17.000 Accounts Receivable (net) 10.000 XH Tiventory 11.000 15.000 LA Supplies 1.000 20KO Investment in Held-to-Maturity Securities 50,000 41,000 Equipment 200,000 310.000 TO Accumulated Depreciation 60.000 75,000 Patent (net) 80,000 70,000 Accounts Payable 6,000 2,000 EN Salaries Payable 5.00 10,000 Income Taxes Payable 5.000 3.000 NO Deferred Tax Liability 3,000 2.000 Dividends Payable 5,000 7,000 Notes Payable 30.000 30,000 Discount on Note Payable 4.000 3.000 Common Stock (no par) 95,000 135.000 Treasury Stock 20.000 5,000 Retained Earnings 184,000 184.000 NC Dividends Declared 0 100,000 SA FA OA NE O 0 0 UN CA OX NO Sales Revente Estimated Sales Returns Interest Revenue Realized Loss on the sale of HTM Securities Cost of Goods Sold Salaries Expense Bad Debt Expense Depreciation Expense Amortization Expense (on the patent) Other Operating Expenses Interest Expense Income Tax Expense 500.000 10,000 2,000 9,000 130,000 80,000 5.000 15.000 10.000 72.000 3,000 25.000 0 0 0 ON 0 OA OA 0 (Continued on the next page) 2