On January 1, 2018, Dakota, Inc., had the following account balances in its general ledger. All accounts have a "normal" type of balance, i.e., a debit or credit balance, depending on the type of account. Cash Accounts Receivable $ 255,000 160,000 O Supplies 60,000 1 Prepaid Insurance 0 2 Equipment 550,000 3 Accumulated Depreciation 320,000 14 Accounts Payable 80,000 15 Interest Payable 0 16 Utilities Payable 0 17 Unearned Revenue 60,000 18 Notes Payable 19 Owner Capital 20 Withdrawals 21 Service Revenue 22 Rent Expense 23 Salaries Expense 24 Insurance Expense 25 Supplies Expense 26 Utilities Expense 27 Depreciation Expense 28 Interest Expense 29 565,000 0 0 0 0 0 0 0 0 0