| Account Name | Debit | Credit |
|---|---|---|
| Assets | ||
| Cash in register | $5,000 | |
| Bank Accounts | $12,000 | |
| Accounts Receivable | $3,000 | |
| Inventory (POS stock) | $10,000 | |
| Total Assets | $37,000 | |
| Liabilities | ||
| Accounts Payable | $2,000 | |
| Short-term Loans | $4,000 | |
| Sales Tax Payable | $500 | |
| Wages Payable | $1,200 | |
| Total Assets | $20,700 | Total | $37,000 | $37,000 |
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