Salaries due to employees, but unpaid at the end of the period, $$2,000$

Insurance still unexpired at end of the period, $$12,000$

Accounts payable

Accounts receivable

Cash

Common stock

Dividends

Equipment

Prepaid insurance

Land

Notes payable

Retained earnings

Insurance expense

Service revenue

Supplies

Salaries expense

ACCOUNT LISTING

Accounts payable

Accounts receivable

Accumulated depreciation

Cash

Common stock

Depreciation expense

Dividends

Equipment

Insurance expense

Interest revenue

Prepaid insurance

Salaries expense

Salaries payable

Service revenue

Supplies

Supplies expense

Unearned revenue

Utility expense