Balance Account Title Debit Credit Cash 31,700 Accounts Receivable Office Supplies Prepaid Insurance Prepaid Rent Furniture 6,100 400 10,500 10,500 37,400 Accumulated Depreciation-Furniture Accounts Payable Salaries Payable Utilities Payable interest Payable Unearned Revenue Bright, Capital Total 12,700 16.900 2,500 1,200 1,600 32,000 29,700 96,600 96,600 Assets Liabilities Equity