[KingofQueens]

No. Account No. Debit Credit

102 Bank 102 54,400.00
106 Accounts Receivable 106 18,400.00
111 Merchandise Inventory 111 62,400.00
116 Supplies 116 5,420.00
121 Prepaid Insurance 121 520.00
136 Office Furniture 136 16,900.00
138 Acc. Amort. - Furniture 138 5,070.00
141 Office Equipment 141 9,800.00
142 Acc. Amort. - Equipment 142 3,995.00
146 Store Equipment 146 21,500.00
147 Acc. Amort. - Equipment 147 10,750.00
171 Automobile 171 32,400.00
172 Acc. Amort. - Automobile 172 9,720.00
202 Accounts Payable 202 18,600.00
203 Interest Payable 203 -
206 GST Payable 206 6,920.00
207 GST Recoverable 207 4,810.00
208 PST Payable 208 5,890.00
216 Mortgage Payable 216 45,000.00
302 J. Warrington, Capital 302 92,883.00
306 J. Warrington, Drawings 306 24,000.00
402 Sales Revenue 402 190,455.00
403 Sales Returns 403 580.00
404 Sales Discounts 404 1,840.00
502 Purchases 502 114,225.00
503 Purchase Returns 503 620.00
504 Purchase Discounts 504 1,460.00
505 Freight-in 505 645.00
602 Advertising Expense 602 420.00
606 Automobile Expense 606 5,775.00
616 Amort. Expense - Furniture 616 -
621 Amort. Expense - Equipment 621 -
626 Amort. Expense - Store Equipment 626 -
641 Amort. Expense - Automobile 641 -
651 Insurance Expense 651 1,128.00
667 Maintenance Expense 667 325.00
671 Miscellaneous Expense 671 110.00
676 Rent Expense 676 8,800.00
681 Supplies Expense 681 -
686 Utilities Expense 686 1,925.00
691 Interest Expense 691 5,040.00
701 Income Summary 701

391,363.00 391,363.00

[KingofQueens]

Never mind I got it.