Make a Statement of Owners Equity

Cash (Debit) 28000

Accounts Receivable (Debit) 69400

Supplies (Debit) 4500

Prepaid Insurance (Debit) 2500

Building (Debit) 432000

Accumulated Depr Building (Credit) 43400

Accounts Payable (Credit) 11100

Salaries Payable (Credit) 3300

Unearned Rent (Credit) 1700

Shirley Vickers, Capital (Credit) 373400

Shirley Vickers, Drawing (Debit) 11400

Service Fees (Credit) 707150

Rent Revenue (Credit) 11400

Salaries Expense (Debit) 522100

Rent Expense (Debit) 45600

Supplies Expense (Debit) 10800

Depr Expense Building (Debit) 7200

Utilities Expense (Debit) 7150

Repairs Expense (Debit) 2700

Insurance Expense (Debit) 2500

Miscellaneous Expense (Debit) 5600