101 Cash 9,100 112 Accounts Receivable 10,600 130 3,000 Prepaid Insurance Equipment 157 24,000 158 Accumulated Depreciation-Equip. 4,500 201 Accounts Payable 9,100 212 Salaries and Wages Payable 2,600 311 20,000 Common Stock Retained Earnings 320 7,000 332 Dividends 19,200 400 Service Revenue 60,400 622 Maintenance and Repairs Expense 1,700 711 Depreciation Expense 3,200 722 Insurance Expense 1,800 726 29,600 Salaries and Wages Expense Utilities Expense 732 1,400 Totals 37,700 60,400 65,900 43,200 Net Income 22,700 22,700 No. 400 12/31 60400 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732 Tortbeoland Media