May 31, 2016 ACCOUNT TITLE DEBIT 1 Cash 44,195.00 2Accounts Receivable 8,080.00 3 Supplies 2,085.00 4 Prepaid Rent 3,200.00 5 Prepaid Insurance 1,500.00 6 Office Equipment 14,500.00 7 Accumulated Depreciation 8 Accounts Payable 9 Salaries Payable 10 Unearned Fees 11 Kelly Pitney, Capital 12 Kelly Pitney, Drawing 10,500.00 13 Income Summary Fees Earned 15 Salary Expense 1,380.00 16 Rent Expense 17 Supplies Expense Depreciation Expense 19 Insurance Expense 20 Miscellaneous Expense 1,295.00 21 Totals 86,735.00 Points