Assets Revenue 10 Cash 40 Sales Revenue 11 Accounts Receivable 41 Other Revenue 12 Inventory 13 Estimated Returns Inventory 14 Supplies 15 Equipment Liabilities Expenses 20 Accounts Payable 50 Cost of Goods Sold 21 Sales Tax Payable 51 Rent Expense 22 Customer Refunds Payable 52 Salaries Expense 53 Bank Fee Expense Owner's Equity 54 Miscellaneous Expense 30 Common Stock 31 Retained Earnings 32 Dividends