No Account Titles Dr. Cr. Dr. Cr. 101 Cash 9.000 112 Accounts Receivable 10.800 130 Prepaid Insurance 2.700 157 Equipment 24.300 158 Accumulated Depreciation-Equip 4,700 201 Accounts Payable 9.100 212 Salaries and Wages Payable 2,200 301 Owner's Capital 19.600 306 Owner's Drawings 10.400 400 Service Revenue 60,000 6221 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 2.900 722 Insurance Expense 2,000 726 Salaries and Wages Expense 30.200 732 Utilities Expense 1500 38.400 60.000 57,200 35.600 Totals Net Income 21.600 21600 20.7725