Cash Accounts Payable 4,500 BEG BEG 14,700 3,000 12/1 12/19 2,300 12/9 5,000 300 12/18 12/16 1,000 2,300 12/19 200 12/20 250 12/20 1,900 12/20 1,000 12/20 Balance 11,750 Accounts Receivable 600 Wages Payable 12/31 1,900 Interest Payable Balance Balance 12/4 BEG 2,250 12/15 4,800 Balance 7,050 Balance Office Supplies Utilities Payable BEG 500 12/18 200 200 Beg 12/4 600 12/18 100 Balance 1,100 12/20 Balance Prepaid Rent Telephone Payable 12/1 3,000 100 BEG Balance Balance Land 12/1 85,000 Balance 85,000 Building 12/1 35,000 Balance 35,000 Accumulated Depreciation-Building Balance Unearned Revenue Balance Notes Payable Balance Carter, Capital 16,000 BEG 120,000 Balance 12/1