Account Title Debit Credit

Cash $ $8,000$

Accounts receivable $17,500$

Supplies $3,000$

Building $172,000$

Accumulated depreciation$$Building $ $36,000$

Land $85,000$

Accounts payable $12,000$

Interest payable $4,000$

Long$-$term notes payable $58,000$

Owner, Capital $170,000$

Owner, Withdrawals $20,000$

Services revenue $110,000$

Rental revenue $20,000$

Depreciation expense$$Building $23,500$

Wages expense $61,000$

Supplies expense $8,000$

Interest expense $12,000$

Totals $ $410,000$ $ $410,000$