Listed below are February 1, 2010 accounts of Teresita Buenaflor Company:

110 Cash 33,000 120 Accounts Receivable 192,000 130 Merchandise Inventory 413,000 140 Supplie 51,000 150 Prepaid Insurance 48,000 160 Land 460,000 170 Building 1,750,000 175 Accumulated Depreciation - Building 350,000 180 Equipment 2,310,000 185 Accumulated Depreciation - Equipment 630,000 210 Accounts Payable 108,000 230 Mortgage Payable 2,600,000 310 Buenaflor, Capital 1,569,000 TOTAL 5,257,000 5,257,000