Date Date Date Date Date 101: Cash Debit General Ledger accounts Credit Balance 124: Office supplies Debit Date 106: Accounts receivable Debit Credit Balance Credit Balance Date 128: Prepaid insurance Debit Credit Balance 167: Computer equipment Debit Credit Balance 168: Accumulated depreciation-Computer equipment Date Debit Credit Balance 307: Common stock Credit Balance Date Debit Credit Balance 209: Salaries payable Debit 318: Retained earnings Debit 319: Dividends Credit Balance Date Debit Credit Balance