Account Title Dr. Cr. Dr. Cr. Cash 524 Accounts Receivable 3,846 Supplies Prepaid Insurance Land Equipment Accum. Depr Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned 175 131 4,370 1,746 350 1,573 7,523 4,283 Wages Expense 1,049 Rent Expense $24 Insurance Expense 437 Utilities Expense 306 Supplies Expense 262 Depreciation Expense- 175 Equip. Miscellaneous Expense 87 13,984 13,984 Dr.