Petty Cash Balance Sheet Debit Current Asset

Loss on Plant Asset Income Statement Debit Other Expense

Accounts Receivable Balance Sheet Debit Current Asset

Store Equipment Balance Sheet Debit Plant Asset

Accounts Payable Balance Sheet Credit Liability

Accumulated Depreciation— Office Equipment Balance Sheet Credit Plant Asset

Gain on Plant Assets Income Statement Credit Other Revenue

Sales Income Statement Credit Operating Revenue

Purchases Returns & Allowances Income Statement Credit Cost of Merchandise

Uncollectible Accounts Expense Income Statement Debit Operating Expense

Office Equipment Balance Sheet Debit Plant Asset

Merchandise Inventory Balance Sheet Debit Current Asset

Federal Income Tax Expense Income Statement Debit Income Tax Expense

Sales Discount Income Statement Debit Operating Revenue

Purchases Income Statement Debit Cost of Merchandise

Capital Stock Balance Sheet Credit Stockholders’ Equity

Cash Short & Over (cash is short) Income Statement Debit Other Expense

Allowance for Uncollectible Accounts Balance Sheet Credit Current Asset

Retained Earnings Balance Sheet Credit Stockholders’ Equity

Purchases Discount Income Statement Credit Cost of Merchandise

Sales Returns and Allowances Income Statement Debit Operating Revenue

Dividends Income Statement Debit Stockholders’ Equity

Accumulated Depreciation--Store Equipment Balance Sheet Credit Plant Asset

Prepaid Insurance Balance Sheet Debit Current Asset

Sales Tax Payable Balance Sheet Credit Liability

Notes Receivable Balance Sheet Debit Current Asset

Notes Payable Balance Sheet Credit Liability

Interest Income Income Statement Credit Other Revenue

Interest Expense Income Statement Debit Other Expense

Depreciation Expense Income Statement Debit Operating Expense

Salary Expense Income Statement Debit Operating Expense

Employee Income Tax Payable Balance Sheet Credit Liability

Unemployment Tax Payable--Federal Balance Sheet Credit Liability