October 31, 2018 Account Debit Credit Cash $ 12,000 Accounts receivable 19,000 Supplies 2,100 Prepaid rent 2,100 Equipment 37,000 Accumulated depreciation-equipment $ 4,900 Accounts payable 9,300 Interest payable 700 Unearned service revenue 200 Income tax payable Note payable 3,000 18,200 Common stock 17,000 Retained earnings 2,900 Dividends 8,000 Service revenue 92,400 Depreciation expense-equipment 1,400 Salary expense 40,700 Rent expense 10,400 Interest expense Insurance expense Supplies expense Income tax expense Total $ 148,600 $ 148,600 3,100 3,800 2,100 6,900