Cash Accounts receivable Debit $ 70,000 54,000 Credit Interest receivable 21,000 Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable 172,000 16,500 172,000 $ 70,000 142,000 24,000 85,000 95,000 Interest payable 25,000 Salaries payable 18,000 Unearned revenue 32,000 Long-term notes payable 146,000 Common stock 28,580 Retained earnings 257,220 Dividends 55,000 Services revenue 504,000 Interest revenue 36,000 Depreciation expense-Automobiles 25,000 Depreciation expense-Equipment 21,500 Salaries expense Wages expense Interest expense Office supplies expense Advertising expense Repairs expense-Automobiles Totals 188,000 48,000 34,400 35,800 64,000 31,600 $ 1,235,800 $ 1,235,800