Cash Accounts receivable Supplies Debit $8,900 Prepaid insurance Notes receivable Equipment Accumulated depreciation-equipment Accounts payable H. Duguay, capital H. Duguay, drawings Service revenue Salaries expense Credit 5,950 5,150 7,440 12,400 27,000 $8,100 4,600 40,140 54,500 107,000 38,500 $159.840 $159,840 Additional information: 1. 12 2. 3. 4. 5. Services of $10,650 was provided but unrecorded and uncollected as at December 31, 2021. On June 1, the company purchased a one-year insurance policy. Depreciation on the equipment for 2021 is $2,700. A count on December 31, 2021, showed $1,800 of supplies on hand. The four-month, 4% note receivable was issued on October 1, 2021. Interest and principal are payable on the maturity date. DELL