The Income Statement and Balance Sheet columns below are from the work sheet of a merchandising firm, J. D. Enterprise, for the year ended December 31, 20-- J. D. Enterprise Work Sheet (partial) For the year ended December 31, 20-- Account Title Income Statement Balance Sheet Debit Credit Debit Credit Cash 4,000 Accounts Receivable 12,500 8,000 Merchandise Inventory Store Supplies Office Supplies 550 300