PROBLEM 1-3 JHJ ATHLETIC SHOE STORE 2013 T-ACCOUNTS WITH BALANCES 325,000 CASH ACCOUNTS RECEIVABLE ALLOWANCE FOR BAD DEBTS SHOE INVENTORY SUPPLIES PREPAID INSURANCE EQUIPMENT ACCUMLATED DEPRECIATION EQUIP AUTO ACCUMULATED DEPRECIATION AUTO ACCOUNTS PAYABLE WAGES PAYABLE UNEARNED REVENUE NOTE PAYABLE JHJ COMMON STOCK RETAINED EARNINGS JHJ DIVIDENDS SHOE SALES 200,000 50,000 12,000 1,000,000 500,000 100,000 40,000 80,000 40,000 90,000 2,500,000 1,000,000 SHOE SALE RETURNS COST OF GOODS SOLD 112 Page PROBLEM 1-3 JHJ ATHLETIC SHOE STORE 2013 T-ACCOUNTS WITH BALANCES 325,000 CASH ACCOUNTS RECEIVABLE ALLOWANCE FOR BAD DEBTS SHOE INVENTORY SUPPLIES PREPAID INSURANCE EQUIPMENT ACCUMLATED DEPRECIATION EQUIP AUTO ACCUMULATED DEPRECIATION AUTO ACCOUNTS PAYABLE WAGES PAYABLE UNEARNED REVENUE NOTE PAYABLE JHJ COMMON STOCK RETAINED EARNINGS JHJ DIVIDENDS SHOE SALES 200,000 50,000 12,000 1,000,000 500,000 100,000 40,000 80,000 40,000 90,000 2,500,000 1,000,000 SHOE SALE RETURNS COST OF GOODS SOLD 112 Page