27 of 30 < > Debit Credit $1994 Cash Accounts receivable 2518 3749 Inventory Prepaid rent 103 Equipment 360 Accumulated depreciation-equipment $62 Accounts payable 98 Unearned service revenue 146 Common stock 248 Retained earnings 7930 Service revenue 442 Interest revenue 67 Salaries and wages expense 190 Travel expense 79 Total $8993 $8993 Net income for the year is