Account Title Debit Credit

Cash $136,700$

Accounts receivable $7,820$

Office supplies $1,800$

Prepaid insurance $5,000$

Prepaid rent $6,000$

Office equipment $25,000$

Accounts payable $3,600$

Dividends $5,100$

Services revenue $15,320$

Utilities expense $500$

Total $191,52015,320$