2007-6-29 · Apr. 2 Cash 32,000 Equipment 14,000 Beverly Crusher, Capital 46,000 2 No entry—not a transaction. ... Wages Expense 1,900 Wages Payable 1,900 2. Utilities Expense 600 Accounts Payable 600 3. Interest Expense ($30,000 X 8% X 1/12) 200 Interest Payable 200 4. ... 2007 Debit Credit Cash $ 19,600 Accounts Receivable 800 Prepaid Insurance ($4,500 ...