Cash $ 18,000 Accounts receivable 9,600 Prepaid rent 2,000 Building 23,000 Accumulated depreciationBuilding $ 6,500 Owner, Capital 43,045 Owner, Withdrawals 6,000 Consulting revenue 40,200 Depreciation expenseBuilding 2,000 Wages expense 23,437 Rent expense 2,693 Advertising expense 1,688 Utilities expense 1,327 Totals $ 89,745 $ 89,745