Start by closing revenues. Debit Credit Date Accounts and Explanation Dec 31 Clos (1) Data Table ACOUTURE DEUTC CTEOT Eable, use only the 19,500 3,000 550 2,800 40,000 110,000 $ 7,500 40,000 15,000 3,900 550 Cash Accounts Receivable Office Supplies Prepaid Insurance Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Utilities Payable Salaries Payable Unearned Revenue Beidler, Capital Beidler, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Utilities Expense Depreciation Expense-Equipment Depreciation Expense-Building 3,000 1,500 197,375 27,000 100,000 25,000 39,000 1,700 16,000 4,000 275 $ 328.825 $ 328,825 Total Print Done