=+Accounts Receivable 44 Supplies 1 Prepaid Insurance 1 Land 50 Equipment 20 Accum. Depr.—Equipment 4 Accounts Payable 18 Wages Payable 2 Gloria Millard, Capital 85 Gloria Millard, Drawing 4 Fees Earned 49 Wages Expense 12 Rent Expense 6 Insurance Expense 5 Utilities Expense 3 Supplies Expense 3 Depreciation Expense 2 Miscellaneous Expense 1 ____ ____ ____ ____