Debit

  Credit

Cash .............................................................................................

$ 15,400

Accounts Receivable ...................................................................

2,200

Supplies .......................................................................................

1,800

Equipment ...................................................................................

15,500

Accumulated Depreciation – Equipment ....................................

$ 4,000

Accounts Payable ........................................................................

3,000

Unearned Service Revenue .........................................................

5,000

Common Stock.............................................................................

15,000

Retained Earnings .......................................................................

7,400

Dividends ....................................................................................

3,500

Service Revenue .........................................................................

9,500

Supplies Expense ........................................................................

1,100

Depreciation Expense .................................................................

2,500

RenExpense ..............................................................................

    1,900

$43,900

$43,900