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The account title are:

No journal entry required, cash, accounts receivable, office supplies, prepaid rent, prepaid insurance, office equipment, accumulated depreciation - office equipment, accounts payable, notes payable, unearned revenue, common stock, dividends, services revenue, utilities expense.

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The account title are: No journal entry required, cash, accounts receivable, office-example-1

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Answer:

Cash 107000

Office equipment 30500

Common stock 137500

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