The ledger accounts of Aveeno Company appear as follows on March 31, 20X1 ACCOUNT NO. ACCOUNT 101 Cash BALANCE $ 80,000 111 Accounts receivable 59,820 121 Supplies 10,600 131 Prepaid insurance 25,000 141 Equipment 118,000 142 Accumulated depreciation-Equipment 41,320 202 Accounts payable 14,000 301 Mesia Aveeno, Capital 130,000 302 Mesia Aveeno, Drawing 13,000 401 Fees income 374,460 510 Depreciation expense-Equipment 21,160 511 Insurance expense 11,400 514 Rent expense 33,000 517 Salaries expense 166,000 518 519 523 Supplies expense Telephone expense Utilities expense 5,600 6,800 9,400