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Change Fund A Petty Cash Fund A Marketable Securities A Accounts Receivable A Allowance for Uncollectible Accounts CA Merchandise Inventory A Notes Receivable A Notes Receivable Discounted CA Notes Receivable Past Due A Interest Receivable A Accounts Payable L Sales Tax Payable L Capital Stock SE Retained Earnings SE Sales R Sales Discounts CR Sales Returns and Allowances CR Purchases COM Transporation In COM Purchases Discounts CCOM Purchases Returns and Allowances CCOM Miscellaneous Expense E Uncollectible Account Expense E Interest Income OR Interest Expense OE