Debit

Credit

Cash

SFr 7,000

Accounts Receivable (net)

20,000

Receivable from Popular Creek

5,000

Inventory

25,000

Plant & Equipment

100,000

Accumulated Depreciation

SFr 10,000

Accounts Payable

12,000

Bonds Payable

50,000

Common Stock

60,000

Sales

150,000

Cost of Goods Sold

70,000

Depreciation Expense

10,000

Operating Expense

30,000

Dividends Paid

15,000

Total

SFr 282,000

SFr 282,000