J$.$ D$.$ Enterprise

Work Sheet $($partial$)$

For the year ended December $31,20--$

$\backslash$table$[[$Account Title,Income St$,$atement,Balanc,Sheet$],[8,$Debit,Credit,Debit,Credit$],[\backslash$table$[[$Cash$],[$Accounts Receivable$]],,,\backslash$table$[[4,000],[12,500]],],[$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$,11,500,,,],[$Purchases Returns and Allowances,,$350,,],[$Purchases Discounts,,$200,,]]$