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No. 110 112 212 213 500 505 515 Account name Debit Supplies 31 500 Prepaid insurance 2 400 Salaries payable Service revenue received in advance

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No. 110 112 212 213 500 505 515 Account name Debit Supplies 31 500 Prepaid insurance 2 400 Salaries payable Service revenue received in advance Service revenue Salaries expense '3' 300 Supplies expense 1 220 Insurance expense 800 Credit 31 500 1 125 3 [100

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