Cash Accounts receivable Unexpired insurance Prepaid advertisin Climbing supplies Climbing equipment Accumulated depreciation: climbing equipment Accounts payable Notes payable Interest payable Income taxes payable Unearned client revenue Capital stock Retained earnings Client revenue earned Advertising expense Insurance expense Rent expense Climbing supplies expense Repairs expense Depreciation expense: climbing equipment Salaries expense Interest expense Income taxes expense $ 13,900 78,000 18,000 2,200 4,900 57,600 $ 38,400 1,250 10,000 150 1,200 9,600 17,000 62,400 188,000 7,400 33,000 16,500 8,400 4,800 13,200 57,200 150