May 31, 2020 Accumulated Depreciation Cash...... Accounts Receivable Supplies ....... Prepaid Insurance Equipment .... Equipment .... Accounts Payable Unearned Service Revenue. Salaries and Wages Payable.. Common Stock......... Debit $ 4,500 Credit 7,700 1,000 3,450 11,400 $ 190 2,450 400 1,080 20,000 Service Revenue 10,800 Supplies Expense 900 Depreciation Expense 190 Insurance Expense 150 Salaries and Wages Expense 4,480 Rent Expense 900 Utilities Expense 250 $34,920 $34,920