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Account Number Unadjusted Trial Balance Account Dr Cr 101 Cash 4,200 126 Shop supplies 990 128 Prepaid insurance 1,480 167 Shop Equipment 3,860 168

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Account Number Unadjusted Trial Balance Account Dr Cr 101 Cash 4,200 126 Shop supplies 990 128 Prepaid insurance 1,480 167 Shop Equipment 3,860 168 Accum. deprec., Shop equipment 770 173 Building 57,500 174 Accum. deprec., Building 3,840 175 Land 55,000 210 Wages payable 232 Unearned rent 1,600 250 Long-term notes payable 100,000 301 Leah Hartel, capital 2,560 302 Leah Hartel, withdrawals 2,700 401 Service revenue 23,400 406 Rent revenue 2,400 602 Deprec. expense, Shop equipment 612 Deprec. expense, Building 623 Wages expense 3,200 633 Interest expense 4,350 637 Insurance expense 652 Shop supplies expense 683 Property taxes expense 600 690 Utilities expense 690 Totals 134,570 134,570

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