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Account No Account Titles Dr Cr Dr Cr 101Cash8840 112Accounts Receivable10989 130Prepaid Insurance2828 157Equipment23599 167Accumulated DepreciationEquip4394 201Accounts Payable9150 212Salaries and Wages Payable2246 301Owners Capital19011 306Owners

Account No Account Titles Dr Cr Dr Cr 101Cash8840 112Accounts Receivable10989 130Prepaid Insurance2828 157Equipment23599 167Accumulated DepreciationEquip4394 201Accounts Payable9150 212Salaries and Wages Payable2246 301Owners Capital19011 306Owners Drawings10918 400Service Revenue60182 622Maintenance and Repairs Expense1640 711Depreciation Expense2994 722Insurance Expense1844 726Salaries and Wages Expense29991 732Utilities Expense 1340 Totals 37809601825717434801 Net Income 22373 22373 60182 601

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