February 2, ZUZI: Accounts payable 12,300 Income tax payable $ 4,700 Accounts receivable 28,600 Insurance expense 3,600 Accumulated depreciation-equipment 5,600 Prepaid insurance 2,500 Cash 17,900 Rent expense 6,100 Common shares 19,700 Retained earnings 20,900 Depreciation expense 4,600 Salaries expense 46,500 Dividends declared 1,900 Salaries payable 3,100 Equipment 23,000 Supplies 900 Fees earned 90,100 Supplies expense 3,800 Income tax expense 5,100 Utilities expense 2,500