$\backslash$table$[[$Account Titles,Debit,Credit$],[$Cash$,$$$15,100,],[$Accounts Receivable,$7,800,],[$Equipment$,17,500,],[$Accumulated Depr.$-$Equip.,,$$4,900],[$Accounts Payable,,$3,900],[$Unearned Rent Revenue,,$2,800],[$Common Stock,,$17,000],[$Retained Earnings,,$14,200],[$Dividends$,13,000,],[$Service Revenue,,$70,000],[$Depreciation Expense,$3,900,],[$Salaries and Wages Expense,$46,500,],[$Utilities Expense,$9,000,],[,$$$112,800,$$$112,800],[$Net income for month ended May $31$ $$,]]$