B D B JA A 1. Roberta Jefferson, withdrawals 2. Interest income 13. Accumulated depreciation, machinery 4. Service revenue 5. Accounts receivable 6. Rent expense 17. Depreciation expense, machinery 8. Accounts payable 9. Cash 10. Office supplies 11. Roberta Jefferson, capital 12. Wages payable 13. Machinery 14. Insurance expense 15. Interest expense 16. Interest receivable