Save Account Title Cash Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years) H. Sierra, Capital H. Sierra, Withdrawals Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Debit Credit $ 27,000 1,600 6,200 75,000 $ 23,000 8,000 8,500 27,000 6,500 64,500 4,600 7,500 2,600 $131,000 $131,000 SIERRA COMPANY Income Statement For Year Ended December 31 Revenues: Consulting revenue Total revenue Total expense