The adjusted account balances of Hobby Centre at July 31 are as follows: Accounts Account Balances Accounts Account Balances Cash $24,000 Service revenue $196,000 Accounts receivable 38,000 Interest revenue 21,000 Supplies 17,000 Depreciation expense 40,000 Prepaid insurance 21,000 Insurance expense 19,000 Buildings 313,000 Salary expense 43,000 Accumulated depreciation-Buildings 133,000 Supplies expense 22,000 Accounts payable 32,000 Utilities expense 25,000 208,000 D. Fortier, Capital 28,000 Sortier, Drawings