Not sure why the rest of my post didn't go through...
Accounts Receivable, 120600, a
Land, 1500000, a
Notes Receivable, 61200, a
Insurance Expenses, 54000, l
Accounts Payable, 45000, l
Interest Expenses, 24600, l
Common Stock, 1896000, o
Depreciation, -400000, a
Net Sales, 1053000
Ending Inventory, 126600, a
Notes Payable (Long-Term), 210000, l
Beginning Inventory, 154800
Retained Earnings, 1459800, o
Advertising Expenses, 90000, l
Cash, 72000, a
Salaries, 180000, l
Short-Term Notes Payable, 15600, l
Merchandise Purchased (for inventory), 316800
Buildings, 1050000, a
Rent, 13800, l
Utilities, 8400, l
Equipment and Vehicles, 1066000, a
Goodwill, 90000, a
Bonds Payable, 60000, l
Assets = 3686400
Liabilities + Owner's Equity = 4057200
Difference = 370800