Name of Account Dr Cr Accounts Payable 5,970 Accounts Receivable 5,764 Accumulated Depreciation - Equipment 6,552 Advertising expenses 1,700 Capital - R. Green 41,000 Cash 26,960 Depreciation Expense - Equipment 3,276 Drawings - R. Green 6,188 Equipment at cost 41,900 Interest Received 840 Insurance expense 312 Landscaping services revenue 86,000 Loan payable (2026) 7,800 Motor Vehicle at cost 2,860 Motor Vehicle expenses 4,590 Phone expense 1,228 Prepaid Advertising 820 Supplies expense 52,104 Adjustment (to balance) 94,482 Total 324,828 324,828