$\backslash$table$[[106,$Inventory,$112,000,],[108,$Prepaid insurance,$6,720,],[150,$Land,$16,030,],[155,$Building,$280,000,],[156,$Equipment,$84,000,],[162,$Accumulated depreciation,,$17,500],[202,$Accounts payable,,$105,000],[204,$Salaries payable,,$6,300],[208,$Deferred service revenue,,$2,800],[210,$Interest payable,,$700],[240,$Note payable,,$210,000],[302,$Common stock,,$259,000],[304,$Retained earnings,,$16,800],[310,$Dividends,,$],[400,$Sales,,$700,000],[402,$Service revenue,$336,000,],[510,$Cost of goods sold,$322,000,],[512,$Salaries expense,$2,800,],[520,$Repair expense,$5,040,],[526,$Insurance expense,$18,480,],[528,$Depreciation expense,$16,800,],[540,$Interest expense,$2,800,],[542,$Bad debt expense,$$1,358,070,$$$1,358,070$