Accumulated Depreciation- Building S 25,200 Accounts Payable 18,700 Interest Payable 8,000 Salaries Payable 2,100 Unearned Revenue 1,000 Notes Payable (long-term) 37,000 Common Stock 5,000 Retained Earnings 33,000 Dividends 25,800 Service Revenue 48,100 Insurance Expense 4,100 Salaries Expense 32,000 Supplies Expense 600 Interest Expense 8,000 Utilities Expense 2,900 7,100 Depreciation Expense-Building $ 178,100 $ 178,100 Total