Debit Credit Cash $31,600 Accounts receivable 15,280 Supplies 1,930 Prepaid rent 4,800 Prepaid insurance 14,640 Equipment 26,880 Accumulated depreciation - equipment $6,720 Vehicles 280,800 Accumulated depreciation - vehicle 93,600 Accounts payable 3,850 Unearned revenue 28,000 Bank loan payable, due 2024 108,000 Common shares 20,000 Retained earnings 54,450 Sales 261,150 Salaries expense 139,120 Repairs and maintenance expense 22,340 Rent expense 26,400 Interest expense 6,930 Advertising expense 1,650 Income tax expense 3,400 $575,770$575,770 Blank #1: Prepaid Insurance Blank #2: Insurance Expense Blank #3: Common Shares Blank #4: Depreciation Expense Blank #5: Sales Blank #6: Unearned Revenue Blank #7: Cash Blank # 1 Blank # 2 Blank # 3 Blank #4 Blank # 5 Blank # 6 Blank # 7