The following accounts come from the ledger of Jollibee Corp. at December 31, 2020. 157 Equipment P 88,000 301 Roberts, Capital P 20,000 306 Roberts, Drawing 8,000 212 Salaries Payable 2,000 201 Accounts Payable 22,000 200 Notes Payable 19,000 726 Salaries Expense 42,000 722 Insurance Expense 3,000 112 Accounts Receivable 4,000 130 Prepaid Insurance 6,000 400 Service Revenue 95,000 101 Cash 7,000