Account Titles and Explanation Debit Credit Supplies Expense 1262 Supplies 1262 Utilities Expense 260 Accounts Payable 260 Insurance Expense 315 Prepaid Insurance 315 Unearned Service Revenue 4320 4320 1490 Service Revenue Salaries and Wages Expense Salaries and Wages Payable Depreciation Expense 1490 250 Accumulated Depreciation Equipment 250 Accounts Receivable 3950 Service Revenue 3950 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Equipment Accumulated Depreciation-Equipment Accounts Payable V > V Rent Expense Depreciation Expense Insurance Expense Rent Expense Depreciation Expense >