The list below shows select accounts for Reading Readiness Company as of January 31. (Accounts are in alphabetical order.) Accounts Payable Accounts Receivable Cash Equipment Insurance Expense 0 Operating Expense 1 Other Expenses 2 Other Revenues 13 Rent Expense 14 Salaries Expense 15 Short-term Notes Payable Test Prep Revenue 17 Tutoring Revenue 18 Unearned Revenue $8,088 6,960 13,445 4,800 1,350 11,800 3,482 6,050 4,800 6,882 17,200 15,400 9,100 1,046 16 READING READINESS Company Income Statement For the Month Ended January 31 Revenues: D 2 3 Total Revenues 4 Expenses: 6 37 38 B9 40 Total Expenses 41 42