Record each transaction in the journal using the following account titles: Cash. Accounts Receivable, Officer Supplies. prepaid Insurance, Furniture, Land. Accounts Payable Utilities Payable. Unearned Revenue. Common Stock, Dividends, Service Revenue. Salaries Expense, Rent Expense, Utilities explanation are not required (Record debits list Exclude explanations from journal entries) Received $48,000 cash and issued common stock to skies