1 Cash 2 Accounts Receivable ACCOUNT TITLE August 31, 201 DEBIT 7,655.00 38,345.00 CREDIT 3 Prepaid Insurance 7,075.00 4 Supplies 2,290.00 5 Land 113,500.00 6 Building 149,450.00 7 Accumulated Depreciation-Building 87,905.00 8 Equipment 133,250.00 9 Accumulated Depreciation-Equipment 96,435.00 10 Accounts Payable 11,860.00 11 Unearned Rent 6,705.00 12 Common Stock 13 Retained Earnings 74,530.00 146,290.00 14 Dividends 14,690.00 15 Fees Earned 328,600.00 16 Salaries and Wages Expense 198,220.00 17 Utilities Expense 42,120.00 18 Advertising Expense 22,315.00 19 Repairs Expense 17,210.00 20 Miscellaneous Expense 6,205.00 21 Totals 752,325.00 752,325.00 Check My Work 2 more Check My Work uses remaining.