Following are selected accounts and their balances for a company after the adjustments as of May 31, the end of its fiscal year All accounts have normal balances

J. Mark, Capital ................. $30, 000 J. Mark, Withdrawals .......... 6,000 Fees earned ...................... 20,000 Salaries expense ................ 7,000 Insurance expense .............. 350 Utilities expense ................ 75 Supplies expense ............... 500 Supplies payable ................ 400 Salaries payable ................. 300 Depreciation expense .......... 425