Debit			Credit
Cash	6700		Accumulated Depreciation - Equipment	850
Account Receivable	600		Notes Payble	5000
Prepaid rent	900		Account Payable	1510
Supplies	1000		Salaries and Wages Payable	400
Equipment	15000		Interest Payable	50
Dividends	600		Unearned rent Revenue	500
Salaries and Wages expense	9400		Common stock	14000
Rent Expense	1500		Retained Earning	0
Depreciation Expense	850		Service revenue	14200
Supplies Expense	200		Rent Revenue	800
Utilities Expense	510
Interest Expense	50
	37310			37310
requirement:
Net Income
Total Assets
Total Liabilities
Retained Earnings