AA AB AC AD Balance Account Title Debit Credit Cash 16.350 Accounts Receivable 1.750 Supplies 200 Prepaid Rent Inventory Equipment Furniture Accumulated Depreciation-Equipment Accumulated Depreciation-Furniture Accounts Payable Salary Payable Unearned Service Revenue, Capital Drawing Service Revenue Sales Returns& Allowances Sales Discounts Cost of Goods Sold Rent Expense salary expense Utilties Expense Depreciation Expense-equipment Depreciation Expense-furniture Supplies Expense Totals 1.800 4.200 30 70 4.650 685 700 18.000 1400 3.850 550 685 250 30 70 700 27.985 27.985