10500 Chequing Account Bank Chequing Account 11000 Prepaid Insurance Other current asset Prepaid Insurance 12000 Accounts Receivable Accounts Receivable Accounts Receivable 13000 Home Office Equipment Fixed Asset Home office Equipment 13010 Computer Equipment additions Fixed Asset Computer equipment additions 13020 Computer Equipment Depreciation Fixed Asset Computer equipment Depreciation 13510 Office Equipment Additions Fixed Asset Office Equipment Additions 13520 Office Equipment Depreciation Fixed Asset Office Equipment Depreciation 14990 Undeposited Funds Other Current assets Undeposited funds 15000 Equipment Fixed Asset Equipment 15010 Equipment additions Fixed Asset Equipment Additions 15020 Equipment depreciation Fixed Asset Equipment Depreciation 20000 Accounts Payable Accounts Payable Accounts Payable 25500 GST/HST Payable Other Current Liability HST Payable 30000 Opening Bal Equity Equity Opening bal Equity 32000 Bob Brown Capital Equity Bob Brown capital 30800 Bob Brown Withdrawals Equity Bob Brown Withdrawals 39000 Retained Earnings Equity Retained Earnings 40100 Back Hoe fees earned Income Fees 60400 Depreciation expense Expense Depreciation Expense 61000 Advertising Expense Expense Advertising Expense 62000 Back Hoe Equipment Rental Expense Back Hoe Equipment Rental 62500 Back Hoe Gas & Oil Expense Back Hoe Gas & Oil 63000 Bank fees Expense Bank fees 64000 Insurance Expense Insurance 64250 Liability Insurance Expense Liability Insurance 65000 Home Office Expense Expense Home Office Expense 65250 Office Supplies Expense Office supplies 65500 Utilities Expense Expense Utilities Expense 65750 Telephone Expense Expense Telephone Expense 66200 Professional fees Expense Professional fees 66500 Accounting Expense Accounting Fees 67000 Repairs Expense Repairs 68200 Taxes Expense Taxes 68300 Federal Expense Federal taxes 68400 Provincial Expense Provincial