Accounts Debit Credit Cash Accounts Receivable Allowance for Bad Debts Interest Receivable Inventory Prepaid Advertising Supplies Accounts Payable Utilities Payable Income Tax Payable Unearned Revenue Interest Payable Long-Term Note Payable Common Stock Retained Earnings Sales Revenue Interest Revenue Cost of Goods Sold Wages Expense Utilities Expense Advertising Expense Supplies Expense Bad Debt Expense Interest Expense Income Tax Expense Totals