Prepaid Insurance 115 Insurance Expense 510 18 Dep. Exp. Store Equip. 512 Store Supplies 116 75 Acc. Dep., Store Equip. 119 Supplies Expense 514 96 Salaries Payable 210 Salaries Expense 516 95 Page 3 Date PR Dr. Cr. General Journal Account Titles and Description 31 Insurance Expense Prepaid Insurance Aug. 4 4 42 31 Supplies Expense Store Supplies 42 92 31 Depr. Exp., Store Equipment Accum. Depr., Store Equipment 92 5 31 Salaries Expense Salaries Payable 5