December 1, ZUTO Balance Debit Credit Account Title Cash 26,400 Accounts Receivable 5,100 Office Supplies 300 Prepaid Insurance 8,800 Prepaid Rent 8,800 Furniture 31,000 Accumulated Depreciation--Furniture 10,500 Accounts Payable 14,100 Salaries Payable 2,100 Utilities Payable 1,000 Interest Payable 1,400 Unearned Revenue 26,700 Common Stock 6,700 Retained Earnings 17,900 Total 80,400 80,400 Assets Liabilities + Equity