AL AL 101 Cash 225 Long Term Notes Payable 125 Land 101 Cash 101 Cash 105 Accounts Receivable 401 Sales Revenue 101 Cash 212 Unearned Revenue 101 Cash 301 Common Stock 302 Additional Paid in Capital 506 Wages Expense 101 Cash 504 Repairs Expense 101 Cash 510 Other Operating Expenses 201 Accounts Payable 101 Cash 101 Cash 105 Accounts Receivable 150 Other Assets 101 Cash 110 Supplies 201 Accounts Payable 201 Accounts Payable 101 Cash No entry 303 Retained Earnings 101 Cash 101 Cash 105 Accounts Receivable 101 Sales Revenue 110 Supplies 101 Cash