$\backslash$table$[[$umber$-,$Account Title,Debit,$],[101,$Cash,$$38,564,],[106,$Accounts receivable,$13,418,],[126,$Computer supplies,$2,545,],[128,$Prepaid insurance,$2,040,],[131,$Prepaid rent,$3,180,],[163,$office equipment,$8,000,],[164,$Accumulated depreciation$-0$ffice equipment,,$],[167,$Computer equipment,$20,000,],[168,$Accumulated depreciation$-$Computer equipment,,$],[01,$Accounts payable,,$],[210,$Wages payable,,$],[236,$Unearned computer services revenue,,$],[307,$Common stock,,$71,000],[318,$Retained earnings,,$],[319,$Dividends,$6,100,],[403,$Computer services revenue,,$28,734],[612,$Depreciation expense$-0$ffice equipment,$,],[613,$Depreciation expense$-$Computer equipment,$0,],[623,$Wages expense,$2,550,],[637,$Insurance expense,$0,],[640,$Rent expense,$0,],[652,$Computer supplies expense,$0,],[655,$Advertising expense,$1,688,],[676,$Mileage expense,$684,],[677,$Miscellaneous expenses,$180,],[684,$Repairs expense$-$Computer,$785,],[901,$Income summary,,$],[,$Totals,$$99,734,$$$99,734$