Cash Bal 13,660 Accounts Payable 1,940 Bal Canoe Rental Revenue: Bal Accounts Receivable 8,200 Wages Payable Rent Expense 1,300 Bal. Bal Bal Office Supplies 500 Utilities Payable Wages Expense 260 Bal Bal. Prepaid Rent Telephone Payable Utilities Expense Bal 4,000 290 Bal. Bal 0 Bal Land Unearned Revenue Telephone Expense Bal 65,000 450 Bal Bal Building Bal 196,000 Interest Payable Supplies Expense 100 Bal Bal 0 Accumulated Depr.-Building Notes Payable Depreciation Expense-Building 1,000 Bal. 4,800 Ball Bal 0