On December 31, after adjustments, Gomez Company's ledger contains the following account balances: 101 Cash 111 Accounts Receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated Depreciation-Equipment 202 Accounts Payable 301 Andrea Gomez, Capital (12/1/2016) 302 Andrea Gomez, Drawing 401 Fees Income 511 Advertising Expense 514 Depreciation Expense-Equipment 517 Rent Expense 519 Salaries Expense 523 Utilities Expense $ 43,200 Dr. 17.400 Dr. 3,600 Dr. 40,200 Dr. 60,000 Dr. 1,800 Cr. 8,100 Cr. 61,620 CM 7.800 Dr. 153,360 Cr. 5,400 Dr. 960 Dr. 4,200 Dr. 34,800 Dr. 7.320 Dr Journal entry worksheet