Reference Cash Accounts Payable Dec 31 1,100 2,800 Dec 31 Bal 1,100 Office Supplies Dec. 31 4,000 Bal 2,600 Dec. 31 2,800 Bal Service Revenue 15,000 Dec. 31 420 (e) 15,420 Bal Salaries Payable Salaries Expense 1,400 (a) 250 (d) Dec. 31 6,000 (d) 250 250 Bal Bal 6,250 Prepaid Insurance 900 Bal 360 540 (b) (e) Unearned Revenue 420 Supplies Expense 500 Dec. 31 (a) 1,400 80 Ball Bal. 1,400