4 d 8,900 Wages expense Cash 8,900 5 e 4,000 Equipment Cash 4,000 6 2.400 Prepaid insurance Cash 2.400 7 g Repair expense 200 Cash 200 h 2,800 Utilities expense Cash 2.800 9 140 Transportation expense Cash 140 10 29,000 Product inventory Cash 29,000 11 k Wages expense Wages payable 1,100 1,100 12 24,000 Cash Deferred revenue 24,000 13 590 Utilities expense Utilities payable 590 14 n Cash 30,000 Short term borrowings 30,000 15 0 13,600 Accounts receivable Sales 13,600 16 P 4.200 Prepaid insurance Cash 4.200 17 22.000 Supplies Cash 22.000 18 8,200 Depreciation expense Accumulated depreciation 8,200 19 5 1,400 Interest receivable Interest revenue 1,400 20 t Rent expense Rent payable 1,900 1,900 21 u Cash 60,000 Sales 60,000 22 V 200 Insurance expense Prepaid insurance 200 23 w Accounts receivable Sales 22.000 22,000 24 x Utilities expense Cash 510 510 25 Property tax expense Cash 10,000 10,000 26 Z Cash 11,000 Accounts receivable 11,000 27 a1 5,000 Equipment Accounts payable 5,000 28 b2 11,000 Cash Accounts receivable 11,000 29 c3 5,000 Accounts payablo Cash 5,000 30 d4 23,640 Supplies expense Supplies 23,640 31 05 12,000 Property tax expense Property tax payable 12,000 32 e6 4,000 Deferred revenue Sales 4,000 33 e7 Interest expense 1.200 33 e7 Interest expense Interest payable 1,200 1,200 34 e8 875 Insurance expense Prepaid insurance 875 2. Post the entries and their balances to their respective T-accounts