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At first, I was confused but now I can balance the both sides
Dr Cr
Cash 4800
Acc Receivable 2570
Prepaid Insurance 700
Equipment 8000
Acc Payable 4500
Property tax payable 560
Owner’s capital 11200
Service revenue 6960
Wages expenses 4200
Advertise expenses 1100
Property tax expence 800
_____ _____
20890 24500