CditJournal entry worksheet 11 Cash 186 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accumulated depreciation-Computer equipment 281 Accounts payable 218 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 382 S. Rey, Withdrawals 483 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-Computer equipment 623 Wages expense 637 Insurance expense 648 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 91 Income summary $50,765 5,668 1,485 748 8,900 Record the entry to close income summary. 445 21,688 1,358 1,708 Note: Enter debits before credits. 2,300 69.808 7,380 Date General Journal Credit 38, 269 Dec 31 445 1,358 3,350 495 2,228 3,645 2,678 748 21e 1,265 Totals 113,464 $ 113,464