J$.$ D$.$ Enterprise

Work Sheet $($partial$)$

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

$\backslash$table$[[$Account Title,Income :$,$atement,Balanc$],[,$Debit,Credit,Debit$],[$Cash$,,,4,000],[$Accounts Receivable,,,$12,500],[$Merchandise Inventory,,,$8,000],[$Store Supplies,,,$550],[$Office Supplies,,,$300],[$Prepaid Insurance,,,$750],[$Store Equipment,,,$33,000],[$Accumulated Depreciation$-$Store Ec$,,,],[$Office Equipment,,,$9,000],[$Accumulated Depreciation$-$Office Equipment$],[$Accounts Payable$],[$Salaries Payable$],[$Long$-$Term Notes Payable$],[$J$.$ D$.$ Allen, Capital$],[$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,,$350,]]$