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Name Cash Accounts Receivable Prepaid Insurance Prepaid Rent Office Supplies Office Equip. Accum. Depr.-Office Equip. Computer Equip Accum. Depr.-Computer Equip. Building Cost Normal Balance Debit Debit Debit Debit Debit Debit Credit Debit Credit Debit Accum. Depr.-Building Credit Land Debit Accounts Payable Advanced Payments Interest Payable Salaries Payable Income Taxes Payable Mortgage Payable Notes Payable Capital Stock Retained Earnings Dividends Income Summary Computer & Consulting Revenue Credit Rent Expense Salary Expense Credit Credit Credit Credit Credit Credit Credit Credit Credit Debit Credit Advertising Expense Repairs & Maint. Expense Oil & Gas Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Income Tax Expense Debit Debit Debit Debit Debit Debit Debit Debit Debit Debit