Canvas --- XC Dec 31 #3 Dec 31 4 Dec 31 85 Assets: Liabilities: 110 Cash 210 Accounts Payable 120 Accounts Receivable 220 Notes Payable 125 Notes Receivable 225 Interest Payable 130 Prepaid Insurance 230 Unearned Fees 135 Prepaid Rent 240 Wages Payable 140 Inventory 245 Salaries Payable 150 Supplies 250 Customer Refunds Payable 160 Equipment Stockholder's Equity: 165 Machinery 310 Common Stock 170 Allowance for Doubtful Accounts 315 Preferred Stock 175 Accumulated Depreciation 320 Retained Earnings 176 Estimated Returns Inventory 330 Cash Dividends 335 Stock Dividends 340 Paid In Capital in Excess of Par 410 Fees Earned 415 Sales 420 Rent Revenue 425 Interest Revenue 430 Gain on Sale 431 Loss on Sale 435 Cash Short/Over 505 Cost of Goods Sold 510 Rent Expense 520 Wages Expense 525 Interest Expense 530 Insurance Expense 540 Depreciation Expense 550 Supplies Expense 560 Utilities Expense 570 Bad Debt Expense 580 Delivery Expense 590 Miscellaneous Expense