what is this code?\[\begin{array}{|l|r|r|} \hline \text{Account Title} & \text{Debit Balances} & \text{Credit Balances} \ \hline \text{Cash} & 10,000 & \ \hline \text{Accounts Receivable} & 5,000 & \ \hline \text{Supplies} & 2,000 & \ \hline \text{Prepaid Rent} & 1,500 & \ \hline \text{Prepaid Insurance} & 800 & \ \hline \text{Office Equipment} & 15,000 & \ \hline \text{Accumulated Depreciation} & & 2,000 \ \hline \text{Accounts Payable} & & 3,000 \ \hline \text{Salaries Payable} & & 1,200 \ \hline \text{Unearned Fees} & & 4,000 \ \hline \text{Kelly Pitney, Capital} & & 10,000 \ \hline \text{Kelly Pitney, Drawing} & 1,000 & \ \hline \text{Fees Earned} & & 12,000 \ \hline \text{Salary Expense} & 7,000 & \ \hline \text{Rent Expense} & 1,000 & \ \hline \text{Supplies Expense} & 500 & \ \hline \text{Depreciation Expense} & 1,500 & \ \hline \text{TOTAL} & 52,800 & 52,800 \ \hline \end{array}\]