Cash Account Titles Accounts Receivable Supplies Accounts Payable Unearned Service Revenue Owner's Capital Owner's Drawings Service Revenue Salaries and Wages Expense Miscellaneous Expense Supplies Expense Salaries and Wages Payable Debit $3,840 4,070 400 510 1,300 200 1,930 Credit $1,700 190 3,900 5,920 540 $12,250 $12,250 No. Account Titles and Explanation 1. 2. Service Revenue Interest Revenue (To close revenue account) Income Summary Salaries and Wages Expense Depreciation Expense Miscellaneous Expense Debit 5920 Credit 5920