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Salaries expense Buildings Retained earnings 1/1/Year 2 Operating expense Cash Accounts payable Bonds payable Accounts receivable Common stock Sales revenue Prepaid rent $ 19,500 90,000

Salaries expense Buildings Retained earnings 1/1/Year 2 Operating expense Cash Accounts payable Bonds payable Accounts receivable Common stock Sales revenue Prepaid rent $ 19,500 90,000 20,000 106,300 30,000 19,000 35,000 29,000 60,000 160,000 19, 200

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