December 31, 2016 Balance Account Title Debit Credit Cash 21,800 Accounts Receivable 16,700 Office Supplies 10,000 Prepaid Rent 32,300 Furniture 18,400 Building 3,300 Land 20,100 21,800 Accounts Payable 23,400 Utilities Payable 11,700 Unearned Revenue 25,100 Notes Payable 53,900 Common Stock 8,300 Dividends 31,800 Service Revenue 21,800 Rent Expense 8,300 Salaries Expense 6,700 Utilities Expense 167,700 167,700 Assets Liabilities + Common Stock Dividends + Revenues Expenses