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  3. \table[[account title,debit,credit],[cash,$18,000,

\table[[Account Title,Debit,Credit],[Cash,$18,000,],[Supplies,11,800,],[Prepaid insurance,2,000,],[Equipment,23,000,],[Accumulated depreciation-Equipment,,$6,500 \table[[Number,Account Title,Debit,Credit],[101,Cash,$18,000,],[126,Supplies,11,800,],[128,Prepaid insurance,2,000,],[167,Equipment,23,000,],[168,Accumulated depreciation-Equipment,,$ 6,500],[307,Common stock,,1,582],[318,Retained earnings,,41,600],[319,Dividends,6,000,],[403,Services revenue,,47,760],[612,Depreciation...

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Accounting

\table[[Account Title,Debit,Credit],[Cash,$18,000,],[Supplies,11,800,],[Prepaid insurance,2,000,],[Equipment,23,000,],[Accumulated depreciation-Equipment,,$6,500
\table[[Number,Account Title,Debit,Credit],[101,Cash,$18,000,],[126,Supplies,11,800,],[128,Prepaid insurance,2,000,],[167,Equipment,23,000,],[168,Accumulated depreciation-Equipment,,$ 6,500],[307,Common stock,,1,582],[318,Retained earnings,,41,600],[319,Dividends,6,000,],[403,Services revenue,,47,760],[612,Depreciation expense-Equipment,2,000,],[622,Salaries expense,27,809,],[637,Insurance expense,2,003,],[640,Rent expense,3,196,],[652,Supplies expense,1,574,],[Totals,$97,382,$97,382

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