Balance Account Title Debit Credit Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Land Accounts Payable Utilities Payable Unearned Revenue Hillis, Capital Hillis, Withdrawals Service Revenue Salaries Expense Depreciation ExpenseEquipment Supplies Expense Utilities Expense Total Cash 3,925 Hillis, Capital $ ? Land 7,500 Accounts Receivable 620 450 180 Office Supplies Utilities Payable 375 170 Utilities Expense Accounts Payable Accumulated DepreciationEquipment Salaries Expense Supplies Expense 1,700 Service Revenue 11,000 800 Unearned Revenue 200 90 700 Depreciation Expense-Equipment Hillis, Withdrawals Equipment 9,500 1,000