Debit

Credit

   Cash and cash equivalents

3,440

   Marketable securities

2,880

   Accounts receivable

6,480

   Allowance for doubtful accounts

240

   Notes receivable, due within a year

2,240

   Raw materials

1,360

   Work in process

1,192

   Finished goods

1,128

   Merchandise

1,440

   Prepaid rent

760

   Other current assets

920

   Long-term investments in securities

12,800

   Land

6,720

   Buildings

7,360

   Machinery and equipment

4,240

   Furniture and fixtures

2,080

   Accumulated depreciation

3,200

   Goodwill

2,240

   Patents

1,280

   Trademarks

560

   Copyrights

320

   Accounts payable

2,800

   Notes payable, due within a year

2,568

   Unearned revenue

952

   Salaries payable

640

   Utilities payable

1,400

   Income taxes payable

1,280

   Short-term borrowings

2,920

   Current maturities of long-term borrowings

1,840

   Long-term borrowings

3,680

   Bonds payable

7,520

   Common stock, par value

2,400

   Additional paid-in capital

14,400

   Retained earnings

14,880

   Treasury stock

1,280