Account Amount (AED) Cash Accounts receivable Land 150,000 25,000 45,000 Supplies 7,900 Prepaid Insurance 50,000 Merchandise inventory 23,000 Accumulated depreciation Equipment 13,000 Equipment 80,000 Drawings 25,000 Utilities Payable 5,000 Mortgages 30,000 Unearned revenue 37,000 Loan Payable 70,000 Capital 105,000 Interest earned 900 Sales revenue 100,000 Repairs 5,380 Commission earned 50,000 Tax payable 5,380 Supplies expense 4,800 Depreciation 12,000 Insurance expense 9,300 Salaries 37,000 Rent 18,000 Utilities 2,000 Advertising 1.000