Def f er al s Accr ual s
Suppl ies Pr epaid
Insur ance Equipment
Pr epaid
expences Unear ned
r evenues Accr ued
expences
Accr ued
r evenues
Accr ued
sal ar ies Accr ued
int er est s
Dr .
Suppl ies Exp
Cr .
Suppl ies
Dr .
Insur ance Expenses
Cr .
Pr epaid Insur ance
Dr .
Depr eciat ion Expenses
Cr .
Accumul at ed depr eciat ion - equipment
buil ding
Dr .
Unear ned S. Rev.
Cr .
S.Rev
Dr .
A/R
Cr.
S.Rev
Dr .
Sal ar ies exp
Cr.
Sal ar ies payabl e
Dr .
Int er est exp
Cr.
I nt er est payabl e
