Date Account Titles and Explanation Debit a. 12/31 Insurance Expense a 800 Prepaid Insurance b. 12/31 Supplies Expense af 8200 i Supplies C. 12/31 Depreciation Expense a 2000 Accumulated Depreciation d. 12/31 Rent Expense 2000 ai i Prepaid Rent e. 12/31 Unearned Revenue a 4000 Service Revenue f. 12/31 T Wage Expense ai 1700 Wages Payable a g. 12/31 T Accounts Receivable 2400 ai Service Revenue Credit 800 8200 2000 2000 4000 1700 2400