Cash Accounts receivable Prepaid insurance Supplies Equipment Accumulated depreciation-equipment* Accounts payable Contract liability Fees revenue Wages expense Rent expense Common stock Retained earnings Totals $600 9,600 7,200 36,240 324,000 64,800 26,400 dit $72,000 4,800 4,800 170,760 144,480 72,000 $468,840 $468,840