PS Music's chart of accounts and the balance of accounts as of July 1, 2015 (all normal balances), are as follows: 11 Cash. 12 Accounts Receivable $3,920 1,000 14 Supplies 170 15 Prepaid Insurance 17 Office Equipment 21 Accounts Payable 23 Unearned Revenue 31 Common Stock 250 - 4,000 33 Dividends 500 41 Fees Earned 6,200 50 Wages Expense 400 51 Office Rent Expense 800 52 Equipment Rent Expense 675 53 Utilities Expense 300 54 Music Expense 1,590 55 Advertising Expense 500 56 Supplies Expense 180 59 Miscellaneous Expense 415