Credits Debits 32,600 41,000 2,000 61,000 21,000 0 1,400 7,000 84,000 Account Title Cash Accounts receivable Supplies Inventory Notes receivable Interest receivable Prepaid rent Prepaid insurance Office equipment Accumulated depreciation Accounts payable Salaries payable Notes payable Interest payable Deferred sales revenue Common stock Retained earnings Dividends Sales revenue Interest revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Supplies expense Insurance expense Advertising expense Totals 31,500 32,000 0 51,000 0 2,500 67,000 31,000 5,000 151,000 0 75,000 19,400 11,500 0 0 1,600 0 3,500 366,000 366,000 Cash Accounts Receivable Beg. bal. Beg. bal. End. bal. End. bal. Prepaid Rent Prepaid Insurance Beg. bal. Beg. bal. End. bal. End. bal. Supplies Inventory Beg. bal. Beg. bal. End. bal. End. bal. Note Receivable Office Equipment Beg. bal. Beg. bal. End. bal. End. bal. Interest Receivable Accumulated Depreciation Beg. bal. Beg. bal. End. bal. End. bal. Accounts Payable Salaries Payable Beg. bal. Beg. bal. End. bal. End. bal. Note Payable Interest Payable Beg. bal Beg bal End. bal. End. bal. Deferred Sales Revenue Common Stock Beg. bal. Beg. bal. End. bal. End. bal. Retained Earnings Dividends Beg. bal. Beg bal. End. bal. End. bal. Sales Revenue Interest Revenue Beg. bal. Beg. bal. End. bal. End. bal. Cost of Goods Sold Salaries Expense Beg. bal. Beg. bal. End. bal. End. bal. Rent Expense Depreciation Expense Beg. bal. Beg. bal. End. bal. End. bal. Interest Expense Supplies Expense Beg. bal. Beg. bal. End. bal. End. bal. Insurance Expense Advertising Expense Beg. bal. Beg. bal. End. bal. End. bal