Debit Credit Cash $1429 Accounts receivable 1804 Inventory 2687 Prepaid rent 74 Equipment 260 Accumulated depreciation-equipment $45 Accounts payable 71 Unearned service revenue 105 Common stock 186 Retained earnings 5680 Service revenue 316 Interest revenue 48 Salaries and wages expense 140 Travel expense 57 Total $6451 $6451