$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$201$:$180,],[$Sales Revenue,,$$8,104\mathrm{.}15],[$Debt Investments $($trading$)($at cost $$145\mathrm{.}000),157\mathrm{.}150,],[$Cost of Goods Sold,$4,800,000,],[$Debt Investments $($long$.$term$),303,100,],[$Equity Investments $($long term$),281$:$180,],[$Notes Payable $($short$-$term$),,94,150],[$Accounts Payable,,$459,150],[$Selling Expenses,$2004,150,],[$Investment Revenue,,$67\mathrm{.}230],[$Land$,264\mathrm{.}150,],[$Buildings$,1,044,180,],[$Dividends Payable,,$140,180],[$Accrued Liabilities,,$100\mathrm{.}150],[$Accounts Receivable,$439,150,],[$Accumulated Depreciation$-$Buildings,,$152,000],[$Allowance for Doubtful Accounts,,$29,150],[$Administrative Expenses,$904\mathrm{.}230,],[$Interest Expense,$215\mathrm{.}230,],[$Inventory$,601\mathrm{.}180,],[$Gain$,,84\mathrm{.}230],[$Notes Payable $($long$-$term$),,904,180],[$Equipment$,604,150,],[$Bonds Payable,,$1,004,180$