Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals Required: Debit Credit $ 21,600 $12,600 9,100 1,800 19,600 510 18,100 61,609 71,609 47,490 20,000 19,600 $151,800 $151,800