1. Use the following chart of accounts to complete this practice set: Account Number Account Title Account Number Account Title 101 Cash 301 Common Stock 102 Supplies 303 Retained Earnings 103 Prepaid Insurance 305 Dividends - 110 Land 401 Rent Revenue 115 Building 402 Restaurant Revenue 116 Accum. Depreciation-Bldg. 501 Wages Expense 120 Furniture 502 121 Accum. Depreciation-Furniture 503 Advertising Expense Depreciation Expense 201 Accounts Payable 504 Interest Expense 203 Unearned Rent Revenue 505 Insurance Expense 205 Wages Payable 506 Supplies Expense 207 Interest Payable 507 Utilities Expense 209 Utilities Payable 508 Income Tax Expense 211 Income Tax Payable 220 Note Payable