$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,$$$18,000,],[$Supplies$,11,800,],[$Prepaid insurance,$2,000,],[$Equipment$,23,000,],[$Accumulated depreciation$-$Equipment,,$$6,500$

$\backslash$table$[[$Number$,$Account Title,Debit,Credit$],[101,$Cash,$$18,000,],[126,$Supplies,$11,800,],[128,$Prepaid insurance,$2,000,],[167,$Equipment,$23,000,],[168,$Accumulated depreciation$-$Equipment,,$ $6,500],[307,$Common stock,,$1,582],[318,$Retained earnings,,$41,600],[319,$Dividends,$6,000,],[403,$Services revenue,,$47,760],[612,$Depreciation expense$-$Equipment,$2,000,],[622,$Salaries expense,$27,809,],[637,$Insurance expense,$2,003,],[640,$Rent expense,$3,196,],[652,$Supplies expense,$1,574,],[$Totals$,$$$97,382,$$$97,382$