February 1 - 1. Cash 7200 Unearned Service Revenue 7200 February 1 2. Equipment 12000 Cash 3750 Accounts Payable 8250 March 1 Patents 12000 Cash March 28 - Accounts Receivable 170000 Service Revenue 170000 March 29 5. Cash Accounts Receivable 16390 March 29 6. Accounts Payable 16390 Cash March 29 7. Other Operating Expenses 97500 March 318 . Allowance for Doubtful Accounts 300 Accounts Receivable 300 March 31 9. Depreciation Expense 500 Accumulated Depreciation Equipment 500 (To record depreciation expense) Cash 1620 Accumulated Depreciation Equipment 8500 Loss on Disposal of Plant Assets Equipment 11000 (To record sale of equipment) Post the journal entries to the ledger accounts for items 1-9. (Post entries in the order of journal entries presented above.) Cash Bal 23,800 Accounts Receivable Bal. 22,000 Allowance for Doubtful Accounts Bal. 1,300 Equipment Bal. 17,000 Accumulated Depreciation-Equipment 12,000 Land Ral 20,000 Buildings Ball 103,000 Accumulated Depreciation-Buildings Bal. 12,000 Patents Accounts Payable 12.390 Unearned Service Revenue Common Stock Bal. 87,000 Retained Earnings Bal. 61,110 Service Revenue Other Operating Expenses Depreciation Expense Loss on Disposal of Plant Assets