Balance Account Title Debit Credit Cash 36,000 Accounts Receivable Office Supples Prepaid Insurance Prepaid Rent 6,900 400 12,000 12,000 Furniture 42.400 Accumulated Depreciation Furniture Accounts Payable Salaries Payable Utilities Payable Interest Payable 14,400 19,200 2,800 1,400 1,900 36,300 33.700 109,700 109,700 Unearned Revenue Bright, Capital Total Assets Liabilities Equity 33700