T-ACCOUNTS WITH BALANCES 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 JHJ RETAINED EARNINGS JHJ DIVIDENDS SHOE SALES SHOE SALE RETURNS COST OF GOODS SOLD 800,000 100,000 50,000 10,000 1,000,000 400,000 100,000 38 75,000 80,000 40,000 90,000 2,000,000 1,500,000 64 Page