Cash Service Revenue (To record cash received from services performed.) Salaries Expense Cash (Paid salaries to date.) Accounts Payable Cash (Paid creditors on account.) Cash Accounts Receivable (Received cash in payment of account.) Unearned Revenue Service Revenue (Provided services.) Supplies Accounts Payable (To record supplies purchased on account.) 980 980 570 570 160 160 820 820 980 980 820 820 Create T accounts and post the opening balances. Cash