Account Title

Debit

Credit

Accounts Payable

$$14,900$

Accounts Receivable

$$16,900$

Accumulated Depreciation$$Equipment

$32,100$

Cash

$25,900$

Common Stock

$36,300$

Depreciation Expense$$Equipment

$10,500$

Dividends

$4,700$

Equipment

$65,500$

Insurance Expense

$4,200$

Interest Expense

$3,400$

Notes Payable $($due March $31,2027)$

$9,900$

Prepaid Insurance

$10,400$

Retained Earnings, December $31,2024$

$10,100$

Salaries Expense

$14,800$

Salaries Payable

$4,900$

Service Revenue

$50,100$

Supplies

$4,800$

Supplies Expense

$1,100$

Unearned Revenue $($short$-$term$)$

$8,200$

Utilities Expense

$4,300$

Total

$$166,500$

$$166,500$