Account Reveues Salary expense Rent expense Dalance 462,000 13,200 26,400 Utility expense 39,600 Advertising expense 52,800 Cleaning expense 66,000 Miscellaneous expense 79,200 Gains 92,400 Losses (105,600) Cash 264,000 Accounts Receivable 158,400 Inventory 171,600 Equipment 528,000 Accounts Payable 277,200 Wages Payable 171,600 Investment by Owner 574,200 Distributions to Owner (72,600) Beginning Equity