a.

Interest Expense 120,000

Interest Payable 120,000

b. Salaries Expense 192,000

Salaries Payable 192,000

c.

d. Supplies Expense 41,950

Expense 41,950

e. Prepaid Expense 31,670

Prepaid Insurance 31,670

f. Depreciation Expense- Building 73,000

Accumulated Depreciation 73,000

f. Depreciation Expense- Equipment 218,000

Accumulated Depreciation 218,000

g.

h. Accounts Receivable 35,000

Service Revenue 35,000
 Supplies
16,150
37,660
41,950

11,860

Prepaid Insurance
15,300

Depreciation Expense- Building