Debit Credit Cash 15,000 Accounts receivable 30,000 Prepaid insurance 7,500 Office supplies 3,200 Land 40,000 Building 160,000 Equipment 75,000 Rent payable 20,500 Accounts payable 12,000 Salaries payable 2,000 Unearned service revenue 25,000 Long term loans 100,000 Capital 21,290 Drawings 23,000 Service revenue 289,000 Salaries expense 61,000 Depreciation expense 6,150 Supplies expense 14,040 Insurance expense 14,000 Utilities expense 20,900 469,790 469.790