Unearned revenue Mortgage payable (due in 2040) 35,000 M. Mosaic, drawings 15,000 M. Mosaic, capital 58,567 Service revenue 33,500 Salary expense 24,387 Depreciation expense 4,500 Rent expense 5,500 Insurance expense 2,200 Supplies expense 700 Advertising expense 800 $163,817 $163,817 Unearned revenue Mortgage payable (due in 2040) 35,000 M. Mosaic, drawings 15,000 M. Mosaic, capital 58,567 Service revenue 33,500 Salary expense 24,387 Depreciation expense 4,500 Rent expense 5,500 Insurance expense 2,200 Supplies expense 700 Advertising expense 800 $163,817 $163,817