Below is the list of accounts I can use: Accounts Payable Accounts Receivable Advertising Expense Allowance for Sales Returns and Allowances Billings on Construction in Process Cash Commission Expense Consignment Expense Construction in Process Construction Expenses Contract Asset Contract Liability Cost of Goods Sold Cost of Installment Sales Deferred Gross Profit Delivery Expense Due to Consignee Discount on Notes Receivable Estimated Inventory Returns Franchise Revenue Freight-Out Gain on Repossession Income Summary Installment Accounts Receivable Installment Sales Revenue Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Inventory on Consignment License Revenue Liability for Financing Agreement Liability to Bonus Point Customers Loss from Long-Term Contracts Loss on Repossession No Entry Notes Receivable Operating Expenses Purchases Realized Gross Profit Refund Liability Repossessed Merchandise Retained Earnings Returned Inventory Revenue from Consignment Sales Revenue from Long-Term Contracts Sales Discounts Sales Discounts Forfeited Sales Revenue Service Revenue Unearned Franchise Revenue Unearned Sales Revenue Unearned Service Revenue Unearned Rent Revenue Unearned Warranty Revenue Warranty Expense Warranty Liability