$+-----------------------------+-------------+-------------+|$ Account Title $|$ Debit $($$$)|$ Credit $($$$)|+-----------------------------+-------------+-------------+|$ Cash $|1,553|||$ Common Stock $|1,200|||$ Sewing Equipment $|900|||$ Notes Payable $||900||$ Rent Expense $|420|||$ Martha $($Accounts Receivable$)|0|||$ Sewing Supplies $|112|||$ Work in Progress $|1,660|||$ Bob $($Accounts Receivable$)|0|||$ Utilities Expense $|77|||$ Dividends Payable $||60|+-----------------------------+-------------+-------------+$