226 COMPREHENSIVE PROBLEM Comprehensive Problem 1 (Continued) ACCOUNT Accumulated Depreciation-Fishing Boats ACCOUNT NO. 181.1 BALANCE DATE ITEM DEBIT DEBIT CREDIT ACCOUNT Accounts Payable ACCOUNT NO. 202 BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT Wages Payable ACCOUNT NO. 219 ALANCE DATE DEBIT CREDIT ACCOUNT Bob Night, Capital ACCOUNT NO. 311 POST. BALANCE DATE ITEM REF. DEBIT CREDIT DEBIT