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