Account Number Debit Credit 101 Cash 57,700 112 Accounts Receivable 4,000 126 Supplies 1,500 130 Prepaid Insurance 4,800 149 Office Furniture 9.600 201 Accounts Payable $3,500 209 Unearned Service Revenue 3,000 301 L. Ace, Capital 19,100 400 Service Revenue 6,000 726 Salaries Expense 3,000 729 Rent Expense 1,000