Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 27,600 27,600 27600 Accounts Receivable 19,600 (F) 600 20,200 20200 Office Supplies 8,400 300 (6) 8,100 8100 Prepaid Rent 12,100 800 (a) 11,300 11300 Prepaid Insurance 10,200 5,400 (g) 4,800 4800 Furniture 4,900 4,900 4900 Accumulated Depreciation - Furniture 200 (0) 200 200 Accounts Payable 5,800 5,800 5800 Salaries Payable 900 (d) 900 900 Utilities Payable 100 (0) 100 100 Unearned Revenue 15,900 15,900 15900 Notes Payable 6,300 6,300 6300 Common Stock 36,600 36,600 36600 Dividends 1,500 1,500 1500 Service Revenue 29,000 600 (1) 29,600 29600 Rent Expense 2,800 800 3,600 3600 Insurance Expense 5,400 5,400 5400 Salaries Expense 6,500 900 7,400 7400 Supplies Expense 300 300 300 Depreciation Expense - Furniture 200 200 200 Utilities Expense 100 100 100 Total 93,600 93,600 8,300 8,300 95,400 95,400 17000 29600 78400 65800 Net Income 1850 Total 29600 78400