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Debit Credit Cash 4,000 Land 8,400 Rent Expense 2,600 Inventory 3,000 Supplies 1,000 Equipment 5,400 Accounts Receivable 2.000 Accumulated Depreciation 1.000 Supplies Expense 400 Unearned Rent Revenue 2.000 Owner's Capital 14,000 Advertising Expense 1,400 Service Revenue 7,000 Notes Payable 4,000 Prepaid Rent 600 Owner's Drawings 2000 Rent Revenue 1,400 Accounts Payable 2.900 Salaries Expense $ 1,500 Require: 1-Determine the amount of each of the following: 1. net income 2 the assets 3. current assets #total liabilities s.owner's capital 6. balance cach temporary account 2. Prepare the closing entries for : the revenue account 2. the expense account 3. the net income 4. the Drawings account