101	Cash
105	Accounts Receivable
110	Interest Receivable
112	Notes Receivable
115	Office Supplies
120	Prepaid Insurance
125	Prepaid Rent
130	Short-term Investments
140	Long-term Investments
145	Building
146	Accumulated Depreciation - Building
150	Equipment
151	Accumulated Depreciation - Equipment
155	Furniture
156	Accumulated Depreciation - Furniture
160	Office Furniture
161	Accumulated Depreciation - Office Furniture
165	Truck
166	Accumulated Depreciation - Truck
170	Land
175	Copyright
178	Franchise
180	Patent
182	Trademark
201	Accounts Payable
205	Rent Payable
210	Salaries Payable
215	Utilities Payable
220	Interest Payable
225	Dividends Payable
235	Unearned Revenue
250	Notes Payable
255	Mortgages Payable
260	Premium on Bonds Payable
301	Common Stock
315	Retained Earnings
320	Dividends
325	Income Summary
410	Service Revenue
420	Dividend Revenue
430	Interest Revenue
505	Advertising Expense
510	Delivery Expense
515	Depreciation Expense
520	Insurance Expense
525	Interest Expense
535	Repairs and Maintenance Expense
540	Rent Expense
545	Salaries Expense
550	Supplies Expense
555	Utilities Expense

Activity 5.a - Journalizing and Posting Transactions Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! Used prepaid insurance of $3,000 Date Accounts and Explanation Debit Credit Dec. 31 INSURANCE EXPENSE 3,000 PREPAID INSURANCE 3.000 Customers were billed for $3,100 for work completed. Date Accounts and Explanation Debit Credit Dec. 31 3,100 3.100 Incurred interest expense of 5400 Date Accounts and Explanation Debit Credit Dec 31 INTEREST EXPENSE 400 400