Dec 31 Amortization Expense - Equipment 5,000.00 Accumulated Amortization - Equipment 5,000.00 31 Amortization Expense - Automobile 2,840.00 Accumulated Amortization - Automobile 2,840.00 31 Amortization Expense - Building 2,942.00 Accumulated Amortization - Building 2,942.00 31 Insurance Expense 3,225.00 Prepaid Insurance 3,225.00 31 Interest Expense 516.00 Bank 516.00 31 Supplies Expense 1,000.00 Supplies 1,000.00 31 Salaries Expense 2,975.00 Salaries Payable 2,975.00 31 Allowance for Doubtful Accounts 244.00 Accounts Receivable 244.00 18,742.00 18,742.00