CASH,01,02
ACCOUNTS RECEIVABLE,03,04
ALLOWANCE FOR BAD DEBTS,05,06
MERCHANDICE INVENTORY,07,08
SUPPLIES,09,10
PREPAID RENT,11,12
PREPAID INSURANCE,13,14
EQUIPMENT,15,16
ACCUMULATED DEPRECIATION EQUIPMENT,17,18
BUILDING,19,20
ACCUMULATED DEPRECIATION-BUILDING,21,22
LAND,23,24
MISCELLANEOUS ASSETS,25,26
ACCOUNTS PAYABLE,27,28
SALARIES PAYABLE,29,30
MISCELLANEOUS PAYABLES,31,32
CAPITAL,33,34
DRAWING,35,36
INCOME AND EXPENSE SUMMARY,37,38
FEES INCOME,39,40
SALES,41,42
SALES RETURNS AND ALLOWNANCE,43,44
SALES DISCOUNT,45,46
PURCHASES,47,48
PURCHASES RETURNS AND ALLOWANCES,49,50
PURCHASES DISCOUNT,51,52
ADVERTISING EXPENSE,53,54
BAD DEBTS EXPENSE,55,56
DELIVERY EXPENSE,57,58
DPRECISTION EXPENSE BUILDING,59,60
DEPRECISTION EXPENSE EQUIPMENT,61,62
INSURANCE EXPENSE,63,64
RENT EXPENSE,65,66
SALARY EXPENSE,67,68
SUPPLIES EXPENSE,69,70
UTILITIES EXPENSE,71,72
MISCELLANEOUS EXPENSE,73,74
RENT INCOME,75,76
GAIN ON FIXED ASSETS,77,78
LOSS ON FIXED ASSETS,79,80
