ash 4,000 Accounts Receivable 12,500 Merchandise Inventory 8,000 Store Supplies 550 Office Supplies 300 Prepaid Insurance 750 Store Equipment 33,000 Accumulated Depreciation—Store Equipment 19,000 Office Equipment 9,000 Accumulated Depreciation—Office Equipment 5,000 Accounts Payable 9,000 Salaries Payable 200 Long-Term Notes Payable 18,000 J. D. Allen, Capital 25,300 J. D. Allen, Drawing 16,000 Income Summary 8,500 8,000 Sales 29,900 Sales Returns and Allowances 250 Purchases