Cash

$3,810

Depreciation expense 

$1,005

Accumulated depreciation-property, plant, & equipment 

$2,010

Accounts receivable 

$2,430

Inventory 

$2,901

Dividends 

$975

Salaries and wages expense 

$2,100

Income tax payable 

$404

Short-term investment 

$3,600

Accounts payable 

$2,502

Property, plant, & equipment 

$7,260

Salaries and wages payable 

$667

Land 

$9,300

Interest expense 

$1,200

Mortgage payable 

$10,500

Cost of goods sold 

$3,180

Insurance expense 

$630

Prepaid insurance 

$180

Notes payable 

$183

Sales Revenue 

$15,300

Common stock 

$2,700

Income tax expense 

$495