Debit Credit

Insurance Expense 5,700

Prepaid Insurance 5,700

Depreciation- Office Equipment 4,120

Accumulted Depreciation- Office Equipment 4,120

Salaries Expense 2,600

Salaries Payable 2,600

Accounts Receivable 12,000

Service Income 12,000

Insurance Expense 4,000

Prepaid Insurance 4,000

Utilities Expense 1,500

Utilities Payable 1,500