Date Particulars Debit

2021
June 30 a Interest Expense 120,000.00
Interest Payable

b Salaries Expense 115,200.00

Salaries Payable

c No Entry

d Supplies Expense 41,950.00

Supplies

e Insurance Expense 31,670.00

Prepaid Insurance

f Depreciation Expense - Building 73,000.00

Depreciation Expense - Equipment 218,000.00
Accumulated Depreciation - Building
Accumulated Depreciation - Equipment

g No Entry

h Unearned Service Revenues 35,000.00

Service Revenues
Credit

120,000.00

115,200.00

41,950.00

31,670.00

73,000.00
218,000.00

35,000.00