Depreciation Expense............................$18000
                                 To Accumulated Depreciation............................$18000
(Being depreciation expense accounted)
                      Insurance Expense................................$4900
                                To Prepaid Insurance...........................................$4900
(Being Insurance Expensed)
                          Supplies Expense..............................$3880
                                  To Supplies.......................................................$3880
(Being Supplies Consumed Expensed)
                      Unearned Service Revenue.......................$10000
                            To Service Revenue..................................................$10000
(Being Unearned Service Revenue Recognised)
                         Rent Expense...............................$5800
                                  To Prepaid Rent......................................$5800
(Being rent expired Expensed off)
                      Wages Expense..............................$3200
                               To Wages Payable....................................$3200
(Being Wages payable expensed).