Balance Account Title Debit Credit Cash 14,100 Accounts Receivable 7,800 Office Supplies 100 Prepaid Rent 9,400 Furniture 16,400 Accumulated Depreciation-- Furniture 5,600 Accounts Payable 1,800 Salaries Payable Interest Payable 200 Unearned Revenue 4,700 Notes Payable 6,500 Common Stock 52,000 Dividends 24,100 Service Revenue 9,400 Depreciation Expense-Furniture Interest Expense Rent Expense Salaries Expense 3,200 Supplies Expense Total 80,600 80,600 Assets Liabilities Common = + Dividends + Revenues = Expenses