The accounts are Cash, Accounts Receivable, Inventory, prepaid rent, fixtures and equipment, accounts payable, interest payable, wages payable, notes payable, paid in capital, and retained earnings, and leave blank. Dollar Amounts must be positive or negative, and accounts must be in order. Please just list the dollar amount, no credit or debit, just the account and dollar amount, and if its negative or positive. Thank you.

Sales were $76,000. Cost of merchandise sold was 50% of sales. 40% of sales were for cash. [Note: Record the complete sales entry first, and the complete expense entry second.] Account: Dollar amount: Account: Dollar amount: Account: Dollar amount: Account: > Dollar amount: Account: Dollar amount: Account: Dollar amount