1 Cash 2 Accounts Receivable ACCOUNT TITLE November 30, 20Y3 DEBIT 25,350.00 67,500.00 CREDIT 3 Supplies 16,200.00 4 Equipment 5 Accounts Payable 181,100.00 25,750.00 6 Unearned Fees 18,000.00 7 Common Stock 75,000.00 8 Retained Earnings 111,500.00 9 Dividends 13,500.00 10 Fees Earned 11 Wages Expense 369,750.00 144,500.00 12 Rent Expense 92,000.00 13 Utilities Expense 51,750.00 14 Miscellaneous Expense 8,100.00 15 Totals 600,000.00 600,000.00