Cash Balances, Jan. 1 10,000 Jan. 1. Received rent revenue Balances 1. Paid insurance Balances 6. Purchased supplies Balances 9. Collected cash Balances 11. Paid creditors Balances 18. Issued common stock Balances 20. Billed patients Balances 25. Cash fees Balances 30. Paid expenses Balances 30. Paid dividends Balances Accounts Prepaid Accumulated + Receivable + Insurance + Supplies + Building - Depreciation + Land Accounts Unearned Wages Notes = Payable + Revenue + Payable + Payable + 22,250 350 600 75,000 -5,600 60,000 Accounting numeric field 3,850 0 0 15,000 Common Retained Stock + Earnings 25,000 118,750