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130 Inventory 131 Estimated Retums Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation-Store Equipment 194 Office Equipment 195 Accumulated Degreciation-Office Equipment LLABILITIES 210 Acoounts Payable 216 Salaries Payable 218 Sales Tax Payable 219 Customer Refunds Payable 220 Unearned Rent 221 Notes Payable EQurTr 310 Common Stock 311 Retained Eamings 312 Dividends EXPENSES 510 Cost of Goods Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Otice Equipment 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expenso 539 Miscollaneous Expenso 710 Interest Expense amoure of $9.500, rosovieg a crept meme 10 days. Date a transactions as Deoember 31. 10 doys. Dale al transections as December ar