Company: John Doe Enterprises

* asset accounts
debit account:  Cash
debit account:  Accounts Receivable
debit account:  Inventory

* liability accounts
credit account: Accounts Payable

* capital accounts
credit account: John Doe Capital

* income accounts
credit account: Sales
debit account:  Returns and Allowances

* expense accounts
debit account:  Purchases
credit account: Purchase Discounts
credit account: Inventory Change
credit account: Interest Income
debit account:  Advertising
debit account:  Rent
debit account:  Utilities
