1 Data Table Accounts payable $ 12,600 Interest expense 1,000 Accounts receivable 16,900 Note payable, long term 16,300 Accumulated depreciation, Other assets, long-term 13,500 equipment 7,500 Prepaid expenses 5,900 Advertising expense 11,400 Retained earnings, Cash 17,400 January 31, 2017 13,500 Common stock. 4,500 Salary expense 26,000 Current portion of long-term Salary payable. 3,000 note payable 1,700 Service revenue 95,000 Depreciation expense-equipment 1,700 Supplies... 3,900 Dividends declared 11,200 Supplies expense 4,400 Equipment . . 43,200 Unearned service revenue 2,400 Print Done