$\backslash$table$[[$Cash$,$Debit,Credit$],[$Accounts Receivable,$42,],[$Prepaid Insurance,$13,],[$Equipment$,5,],[$Accumulated Depreciation,$88,],[$Accounts Payable,,$0],[$Salaries and Wages Payable,$13,],[$Income Tax Payable,$0,],[$Common Stock,$0,],[$Retained Earnings,,$84],[$Sales Revenue,$14,],[$Insurance Expense,$30,],[$Salaries and Wages Expense,$0,],[$Supplies Expense,$192,$$$192$