A list of the accounts used by a business is called the Oa.journal Ob. debit listing Oc. chart of accounts Od. T chart The accounts in the ledger of Monroe Entertainment Co. are listed below. All accounts have normal balances. Accounts payable $509 Fees Earned $3,234 Accounts receivable 645 Insurance Expense 501 Supplies 500 Rent expense 1,500 Prepaid insurance 1,900 Land 2,487 Cash 1,987 Wages expense 549 Office equipment 1,800 Retained earnings 5,500 Dividends 724 Common stock 5,050 Unearned rent 1,600 Total assets are Oa. $3,234 Ob. $3,141 Oc. $9,319 Od. $5,050