Miller Rides is owned by Jason Miller. The company has an August 31 fiscal year end and prepares adjustments on an annual basis. The following is an alphabetical list of its accounts at August 31, 2024, before adjustments. All accounts have normal balances. Accounts payable $5.620 Accounts receivable 7,300 Accumulated depreciation-equipment 24,750 Accumulated depreciation-vehicles 175,125 Cash 8,950 Equipment 40,600 Fuel expense 24,000 Interest expense 9.630 J. Miller, capital 105,010 J. Miller, drawings 140,300 Notes payable 164,400 Prepaid insurance 12,516 20