\begin{tabular}{|l|l|l|} \hline 410 & Service Revenue & $38,000 \\ \hline 510 & Equipment & $45,000 \\ \hline 310 & Rent Expense & $10,000 \\ \hline 210 & J. Koosman, Capital & $25,000 \\ \hline 320 & Accounts Payable & $1,500 \\ \hline 220 & J. Koosman, Drawing & $12,900 \\ \hline 520 & Salaries Payable & $15,000 \\ \hline 110 & Salaries Expense & $1,800 \\ \hline 120 & Cash & $12,000 \\ \hline 230 & Accounts Receivable & $4,000 \\ \hline \end{tabular}