Current Attempt in Progress A list of accounts and their balances of O'Neill's Psychological Services, at its year end July 31, 2021, is presented below: Supplies $850 Unearned Revenue 1,090 Supplies Expense 5.915 Cash 6,580 Accounts Receivable 7,310 Accounts Payable 9,400 Rent Expense 10,820 Notes Payable 22,250 Salaries Expense 45,250 T. O'Neill, Drawings 57,450 Equipment 59,400 T. O'Neill, Capital 65,200 Service Revenue 95,635