Reference Cash Accounts Payable Service Revenue Dec 31 900 2.400 Dec. 31 16,000 Dec. 31 420 (e) Bal 900 2.400 Bal 16,420 Bal Office Supplies Salaries Payable Salaries Expense 1,100 (a) 300 (d) Dec. 31 8,000 (d) 300 300 Bal Bal 8,300 Dec 31 2,000 Ac Ca Bal 900 Off Pro Prepaid Insurance Eq Dec 31 800 Ac Ac Bal 200 Sal 600 (b) (0) Unearned Revenue 420 Supplies Expense 800 Dec 31 (a) 1,100 380 Bal Bal 1,100