Create a journal entry for the following information:

			Income statement
	Revenues
	Service Revenue		$10,000
	Exp. & Liabillities
	Rent expense		$2,000
	Utility expense		$600
	Wages. Expense		$1,500
	Insurance expense		$750
	Total		$4,850
	Net income		$5,150
			Classified balance sheet
			Assets
	Current assets
	Cash		$100,000
	Accounts receivable		$10,000
	Supplies		$25,000
	Prepaid Insurance		$5,000
	Total		$140,000
	Property,plant &equipment
	Building		$50,000
	Equipment		$40,000
	Acc. Depreciation		$20,000
	Total		$110,000
	Total Assets		$250,000
			Liabilities and stockholders equity
	Current liabilities
	Notes payable		$10,000
	Accounts payable		$20,000
	Salary payable		$15,000
	Unearned serv. Rev		$25,000
	Total		$70,000
	Long-term liabilities
	Mortgage payable		$10,000
	Total liabilities		$80,000
	Stockholders equity
	Common stock		$30,000
	Retained earnings		$100,000
	Total L& SE		$210,000