2B-5. The chart of accounts of Avery's Delivery Service is as follows: Chart of Accounts Assets Cash 111 Accounts Receivable 112 Office Equipment 121 Delivery Trucks 122 Liabilities Accounts Payable 211 Owner's Equity Audrey Avery, Capital 311 Audrey Avery, Withdrawals 312 Revenue Delivery Fees Earned 411 Expenses Advertising Expense 511 Gas Expense 512 Salaries Expense 513 Telephone Expense 514 2B-5. The chart of accounts of Avery's Delivery Service is as follows: Chart of Accounts Assets Cash 111 Accounts Receivable 112 Office Equipment 121 Delivery Trucks 122 Liabilities Accounts Payable 211 Owner's Equity Audrey Avery, Capital 311 Audrey Avery, Withdrawals 312 Revenue Delivery Fees Earned 411 Expenses Advertising Expense 511 Gas Expense 512 Salaries Expense 513 Telephone Expense 514