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Aretha Hinkle, Capital Account No. 301 Aretha Hinkle, Drawing Account No. 302 Date Debit Credit Balance Date Debit Credit Balance Mar 31, 2019 119,000 11,900 Mar 31, 2019 86,440 205,440 Mar 31, 2019 11,900 0 Mar 31, 2019 11,900 193,540 Income Summary Account No. 398 Fees Income Account No. 401 Date Debit Credit Balance Date Debit Credit Balance Mar 31, 2019 322,200 322,200 Mar 31, 2019 322,200 Mar 31, 2019 235,760 86,440 Mar 31, 2019 322,200 Mar 31, 2019 119,000 (32,560 Depreciation Expense-Equipment Account No. 510 Insurance Expense Account No. 511 Date Debit Credit Balance Date Debit Credit Balance Mar 31, 2019 20,060 Mar 31, 2019 10,300 Mar 31, 2019 20,060 Mar 31, 2019 10,300 0 Rent Expense Account No. 514 Salaries Expense Account No. 517 Date Debit Credit Balance Date Debit Credit Balance Mar 31, 2019 31,900 Mar 31, 2019 155,000 Mar 31, 2019 31,900 0 Mar 31, 2019 155,000 Supplies Expense Account No. 518 Telephone Expense Account No. 519 Date Debit Credit Balance Date Debit Credit Balance Mar 31, 2019 4,500 Mar 31, 2019 5,700 Mar 31, 2019 4,500 0 Mar 31, 2019 5,700 Utilities Expense Account No. 523 Date Debit Credit Balance Mar 31, 2019 8,300 Mar 31, 2019 8,300 0 The ledger accounts of AXX Internet Company appear as follows on March 31, 2019: ACCOUNT NO . ACCOUNT BALANCE 101 Cash $ 69.000 111 Accounts Receivable 36.260 121 Supplies 9,500 131 Prepaid Insurance 23.900 141 Equipment 107,000 142 Accumulated Depreciation Equipment 40.220 202 Accounts Payable 11.900 301 Aretha Hinkle, Capital 119,000 302 Aretha Hinkle, Drawing 11,900 401 Fees Income 322,200 510 Depreciation Expense Equipment 20,060 511 Insurance Expense 10,300 514 Rent Expense 31,900 517 Salaries Expense 155,000 518 Supplies Expense 4,500 519 Telephone Expense 5, 700 523 Utilities Expense 8,300