You have just accepted your first job out of college, which requires you to evaluate loan requests at Beach Front National Bank. The first loan request you receive is from Surfer Dude Enterprises, a small proprietorship. Marty Monroe, the owner, is requesting $75,000 and brings you the following trial balance (or Statement of Accounts) for his first year of operations ended December 31, 2010. What three accounts do you think should be relabeled for greater clarity?

Surfer Dude Enterprises Statement of Accounts December 31, 2010
Cash	2,050
Billings Due from Others	15,070
Office Supplies	7,470
Trucks	26,370
Equipment	8,090
Amounts Owed to Others		2,850
Investment in Business		23,500
Service Revenues		73,650
Wages Expense	30,050
Rent Expense	7,330
Insurance Expense	2,400
Utilities Expenses	700
Miscellaneous Expenses	470
	100,000