\begin{tabular}{lr} \hline Note Payable & 66,000 \\ \hline Utilities Expense & 24,000 \\ Accounts Payable & 26,000 \\ B. Phillips, Capital & 98,000 \\ Service Revenue & 770,000 \\ Accounts Receivable & 39,000 \\ Supplies Expense & 32,000 \\ Equipment & 104,000 \\ Office Furniture & 58,000 \\ Rent Expense & 62,000 \\ Cash & 25,000 \\ Office Supplies & 85,400 \\ Salaries Expense & 510,000 \\ Salaries Payable & 6,400 \\ Research Expense & 27,000 \\ \hline \end{tabular} 21 Restin