Cash Accounts Payable Service Revenue Bal 23,400 1,700 Bal 12,000 Bal Bal Accounts Receivable 4,700 Utilities Payable 0 Bal Salaries Expense Bal 1,700 Unearned Revenue 0 Bal Bal Rent Expense 1,900 Office Supplies Bal Notes Payable 0 Ball Interest Expense Bal Bal Land 0