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Cash $822 Accounts receivable 1027 1620 42 190 26 40 65 Inventory Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Unearned service revenue Common stock Retained

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Cash $822 Accounts receivable 1027 1620 42 190 26 40 65 Inventory Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Unearned service revenue Common stock Retained earnings Service revenue Interest revenue Salaries and wages expense Travel expense 131 3365 178 28 100 32 Net income for the year is

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