- / 30 III View Policies Current Attempt in Progress A list of accounts and their balances of O'Neill's Psychological Services, at its year end July 31, 2021, is presented below. Supplies Unearned Revenue Supplies Expense Cash Accounts Receivable Accounts Payable Rent Expense Notes Payable Salaries Expense T. O'Neill. Drawings Equipment T. O'Neill Capital Service Revenue $885 1,470 6,085 6,325 7.280 9.800 10.710 22.150 45.750 58.050 58,300 66.000 93.965 (61)