Accounting Ledger (see attachment)

Exercise 8-4

Accounts Payable

Accounts Receivable

Accumulated Depreciation-Equipment

Allowance for Doubtful Accounts

Bad Debt Expense

Cash

Common Stock

Cost of Goods Sold

Dividends

Income Tax Expense

Income Taxes Payable

Interest Receivable

Interest Revenue

Inventory

No Entry

Notes Receivable

Other Operating Expenses

Other Receivables

Retained Earnings

Sales Discounts

Sales Returns and Allowances

Sales Revenue

Service Charge Expense

Supplies

Supplies Expense