100,101,"Petty Cash ",0,0,0,0,0,0,0 100,102,"Bank of America ",7000,7000,7000,0,0,0,0 100,105,"Securities ",8000,8000,8000,0,0,0,0 100,110,"Accounts Receivable - Trade ",10000,10000,10000,0,0,0,0 100,112,"Accounts Receivable - Other ",0,0,0,0,0,0,0 100,120,"Loans Receivable ",0,0,0,0,0,0,0 100,130,"Inventory - Raw Material ",0,0,0,0,0,0,0 100,131,"Inventory - Work in Proc ",0,0,0,0,0,0,0 100,132,"Inventory - Finished ",15000,15000,15000,0,0,0,0 100,160,"Land ",10000,10000,10000,0,0,0,0 100,161,"Buildings ",30000,30000,30000,0,0,0,0 100,163,"Automotive Equipment ",0,0,0,0,0,0,0 100,165,"Furniture and Fixtures ",0,0,0,0,0,0,0 100,171,"Leasehold Improvements ",0,0,0,0,0,0,0 100,173,"Machinery and Equipment ",40000,40000,40000,0,0,0,0 100,174,"Office Equipment ",0,0,0,0,0,0,0 100,175,"(less depreciation) ",-25000,-25000,-25000,0,0,0,0 100,190,"Deposits ",0,0,0,0,0,0,0 100,195,"Prepaid Expenses ",2000,2000,2000,0,0,0,0 100,196,"Patents ",4999,4999,4999,0,0,0,0 100,197,"Good Will ",1,1,1,0,0,0,0 100,198,"Organization Expenses ",0,0,0,0,0,0,0 200,201,"Accounts Payable - Trade ",-12000,-12000,-12000,0,0,0,0 200,202,"Accounts Payable - Other ",0,0,0,0,0,0,0 200,203,"Dividends Payable ",-2500,-2500,-2500,0,0,0,0 200,204,"Miscellaneous Payable ",-3500,-3500,-3500,0,0,0,0 200,209,"Bonds Payable ",-15000,-15000,-15000,0,0,0,0 200,210,"Sales Tax Payable ",-4000,-4000,-4000,0,0,0,0 200,220,"Federal Payroll Taxes ",0,0,0,0,0,0,0 200,225,"State Payroll Taxes ",0,0,0,0,0,0,0 200,270,"Contracts and Loans ",0,0,0,0,0,0,0 200,272,"Notes Payable ",0,0,0,0,0,0,0 200,276,"Mortgage Payable ",0,0,0,0,0,0,0 200,282,"Deferred Income ",0,0,0,0,0,0,0 200,285,"Refundable Deposits ",0,0,0,0,0,0,0 200,288,"Treasury Stock ",0,0,0,0,0,0,0 200,292,"Common Stock ",-50000,-50000,-50000,0,0,0,0 200,293,"Paid in Capital ",0,0,0,0,0,0,0 200,294,"Retained Earnings ",-15000,-15000,-15000,0,0,0,0 200,295,"Surplus ",0,0,0,0,0,0,0 300,301,"Sales - Dealer ",-50000,-50000,-50000,0,0,0,0 300,302,"Sales - Mfgrs ",0,0,0,0,0,0,0 300,303,"Sales - Retail ",0,0,0,0,0,0,0 400,401,"Cost of Goods ",12000,12000,12000,0,0,0,0 800,801,"Accounting and Legal ",0,0,0,0,0,0,0 800,804,"Advertising ",0,0,0,0,0,0,0 800,806,"Auto and Travel ",0,0,0,0,0,0,0 800,808,"Bank Charges ",0,0,0,0,0,0,0 800,810,"Bad Debts ",0,0,0,0,0,0,0 800,814,"Cash (over) - short ",0,0,0,0,0,0,0 800,820,"Delivery Expense ",0,0,0,0,0,0,0 800,822,"Depreciation ",0,0,0,0,0,0,0 800,825,"Discounts Allowed ",500,500,500,0,0,0,0 800,828,"Dues and Subscriptions ",20,20,20,0,0,0,0 800,830,"Entertainment and Promotion ",0,0,0,0,0,0,0 800,838,"Insurance ",400,400,400,0,0,0,0 800,841,"Interest ",0,0,0,0,0,0,0 800,852,"Officer's Salaries ",6000,6000,6000,0,0,0,0 800,854,"Office Supplies ",0,0,0,0,0,0,0 800,855,"Postage and Shipping ",0,0,0,0,0,0,0 800,860,"Rent ",0,0,0,0,0,0,0 800,864,"Salaries ",0,0,0,0,0,0,0 800,866,"Supplies ",0,0,0,0,0,0,0 800,868,"Security Service ",0,0,0,0,0,0,0 800,870,"Taxes and Licenses ",0,0,0,0,0,0,0 800,872,"Taxes - Payroll ",0,0,0,0,0,0,0 800,874,"Telephone ",0,0,0,0,0,0,0 800,880,"Wages ",15000,15000,15000,0,0,0,0 800,884,"Miscellaneous Expenses ",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0 0,0,"",0,0,0,0,0,0,0