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Debit Credit Cash $6,900 Accounts Receivable $2,700 Supplies $1,300 Prepaid Rent $5,500 Equipment $24,000 Accumulated Depreciation $400 Accounts Payable $2,300 Deferred Revenue $400 Salaries

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Debit Credit Cash $6,900 Accounts Receivable $2,700 Supplies $1,300 Prepaid Rent $5,500 Equipment $24,000 Accumulated Depreciation $400 Accounts Payable $2,300 Deferred Revenue $400 Salaries Payable $300 Utilities Payable $900 Interest Payable $100 Notes Payable $10000 Common Stock Retained Earnings Dividends $25000 $200 ABC Service Revenue $7,200 Rent Expense $500 Supplies Expense $1,000 Depreciation Expense $400 Salaries Expense $3100 Utilities Expense $900 Interest Expense $100 Totals $46,600 $46,600

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