Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 5,100 5,100 Accounts Receivable 22,750 (a) 3,750 26,500 Prepaid Insurance 3,600 (b) 1,300 2,300 Supplies 2,025 (c) 1,500 525 Land 80,000 80,000 Building 340,000 340,000 Accum. Depr.-Building 190,000 (d) 3,000 193,000 Equipment 140,000 140,000 Accum. Depr.-Equipment 54,450 (e) 4,550 59,000 Accounts Payable 9,750 9,750 Salaries and Wages Payable (f) 1,900 1,900 Unearned Rent 4,500 (9) 3,000 1,500 Tami Garrigan, Capital 361,300 361,300 Tami Garrigan, Drawing 20,000 20,000 Fees Earned 280,000 (a) 3,750 283,750 Rent Revenue (g) 3,000 3,000 Salaries and Wages Expense 145,100 (f) 1,900 147,000 Advertising Expense 86,800 86,800 Utilities Expense 30,000 30,000 Travel Expense 18,750 18,750 Depr. Exp.-Equipment (e) 4,550 4,550 Depr. Exp.-Building Supplies Expense Insurance Expense Misc. Expense (d) 3,000 3,000 (c) 1,500 1,500 (b) 1,300 1,300 5,875 900,000 900,000 5,875 19,000 19,000 913,200 913,200