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Accounts Receivable
660
Office Supplies
120
Equipment
10,000
Accumulated Depreciation-Equipment
$1,000
Land
5,000
Accounts Payable
225
Utilities Payable
210
Unearned Revenue
300
Common Stock
8,400
Dividends
500
Service Revenue
12,000
Salaries Expense
550
Depreciation Expense—Equipment
800
Supplies Expense
80
Utilities Expense
400
Total
$22,135
$22,135
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