Event No. 1 Account Title Cash Common stock Debit XXX Credit XXX N Prepaid Rent Cash XXX XXX Accounts Receivable Service Revenue XXX XXX 4 Cash Unearned Revenue XXX XXX 5 Cash Accounts Receivable XXX XXX 6 Supplies Accounts Payable XXX XXX 7 Salaries Expense Cash XXX 8 Utilities Expense Cash XXX XXX Supplies Expense Supplies XXX XXX