Check my work 1 Number Account Title Debit Credit 101 Cash 106 Accounts receivable $ 48,372 5,668 126 Computer supplies 580 128 Prepaid insurance 25 1,665 131 Prepaid rent 825 points 163 office equipment 8,000 164 Accumulated depreciation-office equipment $ 400 167 Computer equipment 20,000 eBook 168 Accumulated depreciation-Computer equipment 1,250 201 Accounts payable 1,100 Print 210 Wages payable References 236 Unearned computer services revenue 500 1,500 301 5. Rey, Capital 73,000 302 5. Rey, Withdrawals 7,100 403 Computer services revenue 31,284 612 613 Depreciation expense-office equipment Depreciation expense-Computer equipment 400 1,250 623 Wages expense 3,875 637 Insurance expense 555 640 Rent expense 2,475 652 655 676 677 684 901 Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses. Repairs expense-Computer Income summary 3,065 2,753 896 250 1,305 Totals $ 109,034 $ 109,034