Assets:

Cash

Debit

Accounts Receivable

Debit

Supplies

Debit

Prepaid Insurance

Debit

Liabilities:

Accounts Payable

Credit

Owner’s Equity:

Owner Name, Capital

Credit

Owner Name, Drawing

Debit

Revenue:

Sales

Credit

Expenses:

Advertising Expense

Debit

Miscellaneous Expense

Debit

Rent Expense

Debit

Repair Expense

Debit

Utilities Expense

Debit