Debit Credit Cash 1,500 2,000 Accounts Receivable 100 1,600 2,800 15,000 3,000 Interest Receivable Prepaid Insurance Notes Receivable long-term) Equipment Accumulated Depreciation Accounts Payable Accrued Expenses Payable Income Taxes Payable Uneared Rent Fees Common Stock Retained Earnings Dividends 2,400 3,920 2,700