$\backslash$table$[[$Accounts Receivable,Debit,Credit$],[$Accumulated Depreciation,$$5,000,],[$Additional Paid$-$in Capital,,$30,000],[$Allowance for Doubtful Accounts,$118,000,],[$Bonds Payable,$2,000,],[$Buildings$,0,],[$Cash$,275,000,0],[$Common Stock, $10,000$ shares of $$1$ par,$17,000,],[$Notes Payable $($long$-$term$),,17,000],[$Retained Earnings,$0,120,000],[$Treasury Stock,$$297,000,$$$297,000$