ASSETS 101 Cash in Bank 105 Accounts Receivable—Andrew Hospital 110 Accounts Receivable—Indiana Trucking 115 Accounts Receivable—Sunshine Products 130 Office Supplies 135 Office Equipment 140 Office Furniture 145 Web Server LIABILITIES 205 Accounts Payable—Computer Specialists Inc. 210 Accounts Payable—Office Systems 215 Accounts Payable—Service Plus Software Inc. OWNER’S EQUITY 301 Jack Hines, Capital 305 Jack Hines, Withdrawals REVENUE 401 Web Service Fees EXPENSES 505 Membership Expense 506 Telecommunications Expense 507 Rent Expense 508 Utilities Expense

Northern lights electronics just completed plans to distribute its new tablet. the product has several unique features that differentiate it from competitor products. the marketing team plans to begin a roll-out with to only one traditional retailer for the first two months. this strategy will give consumers the perception of the product’s stand-out personality and increase demand. marketing will proceed with for the next four months, where it plans to distribute to three other retailers, as well. for the last six months of the year, it will initiate distribution agreements with discount retailers and online retailers, and any other electronics store that wants to carry it. the marketing team is confident that the tablet will cycle through the first three stages of its product life cycle quickly. as the tablet reaches maturity during the second half of its first year in the market, it is good strategy to proceed with as described above. intensive distribution; selective distribution; exclusive distribution exclusive distribution; selective distribution; intensive distribution tertiary level distribution; secondary level distribution; mono-level distribution mono-level distribution; secondary level distribution; tertiary level distribution