Date	Accounts and Explanation	Debit	Credit
Dec. 31	Salaries Expense	1,800
	Salaries Payable		1,800

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Depreciation Expense - Furniture	100
	Accumulated Depreciation - Furniture		100

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Insurance Expense	375
	Prepaid Insurance		375

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Supplies Expense	120
	Office Supplies		120

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Unearned Revenue	500
	Service Revenue		500

Date	Accounts and Explanation	Debit	Credit
Dec. 31	Accounts Receivable	1,100
	Service Revenue		1,100

Accounts Receivable Bal. 800 Accumulated Depreciation - Furniture 0 Bal. Depreciation Expense - Furniture Bal. Insurance Expense Bal. 0 Office Supplies Bal. 480 Prepaid Insurance Bal. 1,500 Salaries Expense Bal. 2,500