$\backslash$table$[[,$DebIE,Credit$],[$Cash$,11,960,],[$Accounts recelvable,$164,060,],[$Prepaid rent,$6,490,],[$Inventory$,39,690,],[$Equipment$,440,000,],[$Accumulated depreciation$-$equipment,,$139,000],[$Accounts payable,,$44,000],[$Notes payable$-$due in three months,,$44,000],[$Salaries payable,,$5,400],[$Interest payable,,$16,100],[$Common stock,,$270,090],[$Retained earnings,,$80,800],[$Dividends$,79,100,],[$Sales revenue,,$540,000],[$costs of goods sold,$250,000,],[$Salaries expense,$134,000,],[$Rent expense,$29,000,],[$Depreciation expense,$44,000,],[$Interest expense,$3,400,],[$Advertising expense,$3,990,],[$Totals$,1,140,600,1,139,300$