Account Names Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Credit Cash 30,400 30,400 Accounts Receivable 21,600 (1) 400 22,000 Office Supplies 9,200 200 (b) 9,000 Prepaid Rent 13,400 500 (a) 12,900 Prepaid Insurance 11,300 3,300 8,000 Furniture 5,400 5,400 Accumulated Depreciation - Furniture 100 (c) 100 Accounts Payable 6,300 6,300 Salaries Payable 600 (d) 600 Utilities Payable 100 (e) 100 Unearned Revenue 17,500 17,500 Notes Payable 7,000 7,000 Common Stock 40.500 40,500 Dividends 1,700 1,700 Service Revenue 31,900 400 () 32,300 Rent Expense 3,000 (a) 500 3,500 Insurance Expense (g) 3,300 3,300 Salaries Expense 7,200 (d) 600 7,800 Supplies Expense (b) 200 200 Depreciation Expense - Furniture (c) 100 100 Utilities Expense (e) 100 100 Total 103,200 103,200 5,200 5,200 104,400 104,400 Total