Account Names Debit Credit Debit Credit Credit Debit Debit Credit Debit Debit Credit Credit Debit Credit Credit Cash 29,600 29,600 Accounts Receivable 21,200 (f) 700 21,900 Office Supplies 9,000 300 (b) 8,700 Prepaid Rent 13,100 900 (a) 12.200 Prepaid Insurance 11,100 6,200 (g) 4,900 Furniture 5,300 5,300 Accumulated Depreciation - Furniture 200 (c) 200 Accounts Payable 6,200 6,200 Salaries Payable 1,100 (d) 1,100 Utilities Payable 100 (e) 100 Unearned Revenue 17,100 17,100 Notes Payable 6,800 6,800 Common Stock 39,600 39,600 Dividends 1,700 1,700 Service Revenue 31,300 700 (f) 32,000 Rent Expense 3,000 (a) 900 3,900 Insurance Expense (g) 6,200 6,200 Salaries Expense 7,000 (d) 1,100 8,100 Supplies Expense (b) 300 300 Depreciation Expense - Furniture (c) 200 200 Utilities Expense (e) 100 100 Total 101,000 101,000 9,500 9,500 103,10 103,100 103,100 Total