Drop down options are:

$-$ Account Payable

$-$ Account Receivable

$-$ Cash

$-$ Cost of Good Sold

$-$ Purchase Discount Lost

$-$ Freight Out

$-$ Merchandise Inventory

$-$ Prepaid Rent

$-$ Rent Expense

$-$ Sales

$-$ Sales Discounts

$-$Sales Returns and Allowances

$-$ Supplies

$-$ Supplies Expense