1. Petty Cash Balance Sheet Debit Current Asset

2. Loss on Plant Asset Income Statement Debit Other Expense

3. Accounts Receivable Balance Sheet Debit Current Asset

4. Store Equipment Balance Sheet Debit Plant Asset

5. Accounts Payable Balance Sheet Credit Liability

6. Accumulated Depreciation— Office Equipment Balance Sheet Credit Plant Asset

7. Gain on Plant Assets Income Statement Credit Other Revenue

8. Sales Income Statement Credit Operating Revenue

9. Purchases Returns & Allowances Income Statement Credit Cost of Merchandise

10. Uncollectible Accounts Expense Income Statement Debit Operating Expense

11. Office Equipment Balance Sheet Debit Plant Asset

12. Merchandise Inventory Balance Sheet Debit Current Asset

13. Federal Income Tax Expense Income Statement Debit Income Tax Expense

14. Sales Discount Income Statement Debit Operating Revenue

15. Purchases Income Statement Debit Cost of Merchandise

16. Capital Stock Balance Sheet Credit Stockholders’ Equity

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

18. Allowance for Uncollectible Accounts Balance Sheet Credit Current Asset

19. Retained Earnings Balance Sheet Credit Stockholders’ Equity

20. Purchases Discount Income Statement Credit Cost of Merchandise

21. Sales Returns and Allowances Income Statement Debit Operating Revenue

22. Dividends Income Statement Debit Stockholders’ Equity

23. Accumulated Depreciation--Store Equipment Balance Sheet Credit Plant Asset

24. Prepaid Insurance Balance Sheet Debit Current Asset

25. Sales Tax Payable Balance Sheet Credit Liability

26. Notes Receivable Balance Sheet Debit Current Asset

27. Notes Payable Balance Sheet Credit Liability

28. Interest Income Income Statement Credit Other Revenue

29. Interest Expense Income Statement Debit Other Expense

30. Depreciation Expense Income Statement Debit Operating Expense

31. Salary Expense Income Statement Debit Operating Expense

32. Employee Income Tax Payable Balance Sheet Credit Liability

33. Unemployment Tax Payable--Federal Balance Sheet Credit Liability