T-accounts for these 6 -Insurance Exp. -Prepaid Insurance -Unearned Revenue -Accumalated Depreciation - Equipment -Inventory -Supplies Exp.

B 9,000 Prepaid insurance Insurance Exp. site 9,000 13,500 Accounts Payable Inventory 13,500 3,500 3,500 6,500 6,500 Supplies 2 Supplies Exp. 10 11 Cost of Goods 12 Inventory 13 14 Utilities Exp. Accounts Payable 16 17 Dep. Expense 18 Acc. Dep. Equipment 19 20 Accounts Payable Cash 22 15 4,100 4,100 25,000 25,000 21 13, 750 13 750 23 Unearned Rev. 24 Sales Rev. 25 17,000 17,000 27 1,000 26 Interest Exp. Interest Payable 28 29 Bad Debts Exp. 30 Allowance for Doubtful Accounts 1,000 7,000 31 32 33 7,000