Account titles & Explanations Debit Credit -Jul cash 16,100 Owner's capital 16,100 1-Ju Truck 10,700 Accounts payable 3-Ju cleaning supplies Accounts payable 700 5-Jul prepaid insurance 1,872 1,872 12-Ju accounts receivable 3,500 service revenue 18-Jul Accounts payable 1,500 1,500 0Ju Salary expense 1,700 1,700 21-Ju cash 1,600 Account receivable 1.600 25-J Accounts receivable 1,700 service revenue 1.700 3u Gasoline expense 200 Drawings account