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Dr. Brook, a dermatologist began business on January 1, 2016. The following are the accounts and their normal balances on its fourth year of operation ending as of December 31, 2019. The accounts are listed in alphabetical order. Accounts Payable Accounts Receivable Accumulated Depreciation Equipment Accumulated Depreciation - Furniture and Fixtures Advertising Expense Brook, Capital (January 1, 2018) Brook, Withdrawal Cash Depreciation Expense Equipment Furniture and Fixtures Insurance Expense Medical Supplies Expense Notes Payable - Long Term Office Supplies Office Supplies Expense Professional Fees Revenues Rent Expense Salaries Expense Salaries Payable Utilities Expense 8,000 12,000 36,000 6,000 500 63,500 2,000 55,000 14,000 120,000 20,000 1,200 25,000 100,000 700 500 148,000 31,500 68,000 4,500 15,600