redit it 39,264 13,018 2,545 1,980 3,180 8,400 101 Cash 106 Accounts receivable 126 Computer supplies 128 Prepaid insurance 131 Prepaid rent 163 office equipment 164 Accumulated depreciation-office equipment 167 Computer equipment 168 Accunulated depreciation-computer equipment 201 Accounts payable 20,800 210 Wages payable 236 Unearned computer services revenue 307 Common stock 318 Retained earnings 73,000 319 Dividends 403 Computer services revenue 612 Depreciation expense-Office equipment 613 Depreciation expense-computer equipment 6,300 28,024 623 Wages expense 637 Insurance expense 640 Rent expense 652 Computer supplies expense 655 Advertising expense 676 Mileage expense 677 Miscellaneous expenses 684 Repairs expense-Computer 2,250 1.638 644 210 Totals $101,024 $101,024 in the first account held.) View transaction list Journal entry worksheet Record the revenue account. Note: Enter debits before credits Dec. 31 View general journal Clear entry Record entry C Req 6 Req a > 2 F4 esc F2 F3 FI 4 2 View transaction list Journal entry worksheet Record the expense accounts. Note: Enter debits before credits Dec. 31 Record entry Clear entry View general journal 1 or 1 2 20 esc Journal entry worksheet Record the Income Summary account. Note: Enter debits before credits Debit Credit Dec. 31 Record entry Clear entry View general journal Req 6 Req a 10f 1H1 Prev Next 2 0 esc F4 FS F3 F1 F2 View transaction list Journal entry worksheet Record the dividends account. Note: Enter debits before credits. Dec. 31 Record entry Clear entry View general journal Prev 1 of 1 Next 2 MacBook Pro esc FI F5 F3 F4 Fb 4