Hipster Optical Trial Balance May B-. 2023 Acct. No Account Title Debit Credit 101 Cash $18,000 106 Accounts receivable 7,980 124 Office supplies 5,900 128 Prepaid insurance 9,320 163 Office equipment 25,100 201 Accounts payable $ 1,550 230 Unearned service revenue 7,300 301 Peeta Black, capital 55,800 302 Peeta Black, withdrawals 1,430 403 Services revenue 22,730 623 Wages expense 14,500 640 Rent expense 3,800 690 Utilities expense 1,350 Totals $87,380 $87,380
