Accounts Cash Accounts Receivable Interest Debits $ 32,300 11,700 Credits Receivable 0 Supplies 4,200 Prepaid Rent 9,400 Land 100,000 Notes Receivable 42,000 Accounts Payable $ 11,000 Salaries Payable Deferred Revenue 0 6,400 Utilities Payable Common Stock Retained Earnings Service Revenue 0 129,600 23,000 64,200 0 Interest Revenue Salaries Expense Rent Expense Supplies Expense Utilities Expense Totals 30,000 0 0 4,600 $ 234,200 $ 234,200 In addition, the company had the following year-end adjusting entries. Transaction Accounts Title a. Salaries Expense Salaries Payable b. Interest Receivable Debits Credits 3,200 3,200 1,900 Interest Revenue c. Supplies Expense 1,900 2,400 Supplies 2,400 d. Deferred Revenue 4,400 Service Revenue 4,400 e. Rent Expense 6,500 Prepaid Rent 6,500 f. Utilities Expense 1,300 Utilities Payable 1,300