Close Income Summary Date Accounts and Explanation Debit Credit Dec. 31 Clos (3) - Data Table HUGOT THE DEUTE UTUUTE Cash $ 19,500 3,000 Accounts Receivable Credit 550 2,800 40,000 110,000 $ 7,500 40,000 Credit 15,000 3,900 550 Office Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Beldler, Capital Beldler, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense--Equipment Depreciation Expense-Building 3,000 1,500 197,375 27,000 100,000 25,000 39,000 1,700 16,000 4,000 275 $ Total 328,825 $ 328,825 Print Done the next