10/3/1 Balance Debit Credit Account Title Cash 27,200 Accounts Receivable 5,200 Office Supplies Prepaid Insurance Prepaid Rent 300 9,000 9,000 32,000 Furniture Accumulated Depreciation-Furniture Accounts Payable Salaries Payable Utilities Payable Interest Payable Unearned Revenue Common Stock Retained Earnings Total 10,800 14,500 2,100 1,000 1,400 27,600 6,900 18,400 82,700 82,700 0,800 Accounts Payable Salaries Payable Utilities Payable Interest Payable Unearned Revenue 14,500 2,100 1,000 1400 27,600 6,900 18,400 82,700 82,700 Common Stock Retained Earnings Total Asset Liabilities Equity 19000 19000 19000