Please complete the following table. We've completed the first one as an example.

$\backslash$table$[[$Account Name,Type of Account,Increases With,Appears On$],[$Accounts Payable,Liability,Credit,Balance Sheet$],[$COGS$,**,**,],[$Merchandise Inventory,$**,**,],[$Sales Discounts,$**,**,],[$Sales Returns and,$**,**,],[$Allowances$,,,]]$