Number 101 Cash 106.1 106.2 106.3 Account Title Alex's Engineering Company Wildcat Services Easy Leasing Debit $ 48,372 Credit 106.4 IFM Company 106.5 Liu Corporation 106.6 Gomez Company 106.7 106.8 KC, Incorporated 106.9 119 126 Delta Company Dream, Incorporated Merchandise inventory Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 164 Accumulated depreciation-Office equipment 167 Computer equipment 0 0 0 3,000 0 2,668 0 0 0 0 580 1,665 825 8,000 $ 400 20,000 168 Accumulated depreciation-Computer equipment 201 Accounts payable 210 Wages payable 236 Unearned computer services revenue 301 S. Rey, Capital 302 S. Rey, Withdrawals 403 Computer services revenue 413 Sales 1,250 1,100 500 1,500 80,360 0 0 414 Sales returns and allowances 415 Sales discounts 0 502 Cost of goods sold 612 613 623 637 640 Rent expense 652 655 676 677 684 Depreciation expense-Office equipment Depreciation expense-Computer equipment Wages expense Insurance expense Computer supplies expense Advertising expense Mileage expense Miscellaneous expenses Repairs expense-Computer 0 0 0 0 0 0 0