Account
Debit
Credit
Additional paid-in capital
$ 891,500
Dividends payable
10,000
Equipment under capital lease
$ 375,000
Intangible assets - net
324,500
Merchandise inventory
877,185
Income taxes payable
200,800
Cash
630,000
Notes payable, due in 10 years
725,000
Accumulated other comprehensive loss
235,000
Current portion of long-term debt
345,000
Property, plant, and equipment - net
3,245,000
Investments in affiliate companies
123,543
(noncurrent)
Accounts receivable
240,007
Bonds payable, due in 20 years
1,000,000
Investments at fair value (current)
678,590
Accounts payable
500,500
Retained earnings
1,250,750
Obligations under capital leases
240,000
Obligations under pension plans
609,575
Deferred tax liability (noncurrent)
330,700
Common stock, $1 par value
625,000