Cash 106,000 Accounts Receivable 28,000 Supplies 7,500 Prepaid Insurance 30,000 Inventory 110,000 Vehicle 15,000 Equipment 80,000 Accumulated Depreciation 46,000 Accounts Payable 8,000 Unearned Revenue 17,900 Wages Payable 12,500 Long-Term Notes Payable 50,000 Common Stock 46,000 Retained Earnings (1/1/2018) 47,600 Dividends 5,000 Service Revenue 465,500 Repair Expense 12,000 Delivery Expense 45,000 Depreciation Expense 2,000 Rent Expense 48,000 Insurance Expense 10,000 Wages Expense 143,000 Supplies Expense 14,000 Interest Expense 3,000 Income Tax Expense 35,000 Total 693,500 693,500