Ashley's Payroll Services had the following accounts and account balances after adjusting entries. Assume all accounts have normal balances. Account Name Cash Land Utilities Payable Accounts Payable Account Value $24,100 $24,050 $380 $4,000 Accumulated Depreciation Equipment $1,500 Service Revenue $90,450 Supplies Expense $670 Ashley Moore, Drawing $28,000 Equipment $25,000. Accounts Receivable $4,450 Office Supplies $900 Ashley Moore, Capital Depreciation Expense--Equipment Unearned Revenue $18,650 $1,800 $570 Utilities Expense $1,380 Salaries Expense $5,200