Accounts Cash Accounts Receivable Interest Receivable Supplies Prepaid Rent Land Notes Receivable Accounts Payable Salaries Payable Deferred Revenue Debits Credits $ 22,300 10,700 0 3,200 8,400 90,000 32,000 $ 9,500 8 5,900 8 106,600 Utilities Payable Common Stock Retained Earnings 21,500 Service Revenue 54,200 Interest Revenue Salaries Expense 27,500 Rent Expense Supplies Expense Utilities Expense Totals 3,600 $197,700 $197,700 In addition, the company had the following year-end adjusting entries Debits Credits a. Salaries Expense Salaries Payable 2,700 2,700 b. Interest Receivable 1,400 Interest Revenue 1,400 c. Supplies Expense 1,900 Supplies 1,900 d. Deferred Revenue 3,900 Service Revenue 3,900 e. Rent Expense 6,000 Prepaid Rent 6,000 f. Utilities Expense 800 Utilities Payable 800