For the Year Ended December 31, 2019 Income Statement Balance Sheet Account Account Titles Dr 9,000 11,000 3,000 23,600 No 101 112 130 157 158 201 212 311 320 332 400 622 Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Maintenance and Repairs Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Utilities Expense -Equip 4,700 9,000 2,600 19,300 8,700 20,600 60,400 722 726 732 1,400 3,000 1,900 29,700 1,500 Totals 37,500 60,400 67,200 44,300 22,900 60,400 60,400 67,200 67,200 Net Income 22,900