=+Accounts Payable 66,720 Depreciation ExpenseSalaries Payable 2,880 Office Equipment 15,240 Note Payable Insurance Expense 4,680 (final payment

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=+Accounts Payable 66,720 Depreciation ExpenseSalaries Payable 2,880 Office Equipment 15,240 Note Payable Insurance Expense 4,680

(final payment due 2018) 67,200 Office Supplies Expense 1,560 Capital Stock 75,000 Miscellaneous Administrative Retained Earnings 489,900 Expense 1,920 Dividends 42,000 Interest Expense 6,000 Instructions

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