Account Accounts payable..... Balance ($) ........ 380 Accounts receivable 370 Accumulated depreciation-building..... 130 Accumulated depreciation-furniture and fixtures. .40 Building........... 250 Cash............. 198 Common stock........ 100 Depreciation expense-building.. Depreciation expense-furniture and fixtures.... 0 .0 Dividends........... Furniture and fixtures.... Income tax expense........ 65 100 .0 Income tax payable........ Miscellaneous expense. Retained earnings........... Salaries expense. Salaries payable. .0 13 193 .172 0 Service revenue. 286 Supplies expense Supplies........... Unearned service revenue .0 6 45