COMPREHENSIVE PROBLEM 229 Comprehensive Problem 1 (Continued) ACCOUNT Telephone Expense ACCOUNT NO. 525 POST. BALANCE DATE REF. DEBIT CREDI DEBIT CREDIT ACCOUNT Utilities Expense ACCOUNT NO. 533 BALANCE DATE ITEM DEE CREDI DEBIT CRED ACCOUNT Insurance Expense ACCOUNT NO. 535 POST. BALANCE DATE ITEM DEBT CREDIT DEBIT CREDIT ACCOUNT Postage Expense ACCOUNT NO. 536 BALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT ACCOUNT Depreciation Expense-Fishing Boats ACCOUNT NO. 542 ALANCE DATE ITEM DEBIT CREDIT DEBIT CREDIT