\begin{tabular}{lrr} & Debit & Credit \\ \hline Cash & $32,320 \\ \hline Accounts receivable & 31,500 \\ \hline Inventory & 28,700 \\ \hline Supplies & 2,800 \\ \hline Prepaid insurance & 3,000 \\ \hline Land & 31,000 \\ \hline Buildings & 137,000 \\ \hline Accumulated depreciation-buildings & \\ \hline Equipment & 45,000 \\ \hline Accumulated depreciation-equipment & \\ \hline Accountspayable \end{tabular} Accounts psyable 35.5004.100 Deferred revenue Entry for the occount titles and enter 0 for the amounts. \begin{tabular}{lrr} & Debit & Credit \\ \hline Cash & $32,320 \\ \hline Accounts receivable & 31,500 \\ \hline Inventory & 28,700 \\ \hline Supplies & 2,800 \\ \hline Prepaid insurance & 3,000 \\ \hline Land & 31,000 \\ \hline Buildings & 137,000 \\ \hline Accumulated depreciation-buildings & \\ \hline Equipment & 45,000 \\ \hline Accumulated depreciation-equipment & \\ \hline Accountspayable \end{tabular} Accounts psyable 35.5004.100 Deferred revenue Entry for the occount titles and enter 0 for the amounts