As at 30 June 2016 Account title Debit $131 000 Cash at Bank Account receivable 104 000 4000 Supplies 27 000 Prepaid rent Land 45 000 Building 300 000 Accumulated depreciation building Accounts payable Unearned service revenue Kat, capital 1 July 2015 7 000 Kat drawings Service revenue 255 000 Salary expense 25 000 Rent expense 8000 Other expenses $906 000 Total Credit 155 000 159 000 40 000 102 000 450 000 $906 000