Cash Accounts receivable Supplies Account Titles Debit Credit 6,000 5,000 13,000 Land Equipment 78,000 Accumulated depreciation (on equipment) 8,000 Other assets (not detailed to simplify) 7,000 Accounts payable Wages payable Interest payable Income taxes payable Long-term notes payable Common stock (8,000 shares, $0.50 par value) 4,000 Additional paid-in capital 80,000 Retained earnings 17,000 Service revenue Depreciation expense Supplies expense Wages expense Interest expense Income tax expense Remaining expenses (not detailed to simplify) Totals 109,000 109,000