DateDeoember $01$December $31$DateDecember $01168$: Accumulated Depreciation$-$Computer EquipmentDecember $31$DateDecember $01$December $31$DateDebitDecember $01$DebitCreditDebit$210$: Wages PayableCreditDebitGredit$307$: Common StockBalanceCreditBalanceBalanceBalance$72\mathrm{.}000$DateDecember $01$DateDecember $01$December $15$DateDecember $01$December $14$DateDebitDecember $01201$: Accounts PayableDebit$236$: Unearned Computer Services RevenueCreditDebitCreditDebitCredit$318$: Re tained EarningsCreditBalance$23,600$BalanceBalanceBalance