Blue Raider Adventure Park Chart of Accounts Account Number Account Title Cash Accounts Receivable 101 106 126 Supplies 128 Prepaid Insurance 163 Equipment Accumulated Depreciation- Equipment 164 165 Sign 166 167 Activity Courses 168 Accumulated Depreciation - Activity Courses 201 210 Wages Payable 236 240 275 Notes Payable 301 M. Lapinski, Capital Accumulated Depreciation - Sign Accounts Payable Unearned Revenue Interest Payable 302 M. Lapinski, Withdrawals 403 Ticket Revenue 612 Advertising Expense 625 Depreciation Expense 632 640 Interest Expense Insurance Expense 653 Mowing Expense 670 Supplies Expense 682 Wages Expense 999 Income Summary Helpful Hints The Chart of Accounts is a list of all of the company's accounts and the number assigned to each account. The accounts will appear in this same order in the general ledger Blue Raider Adventure Park Chart of Accounts Account Number Account Title Cash Accounts Receivable 101 106 126 Supplies 128 Prepaid Insurance 163 Equipment Accumulated Depreciation- Equipment 164 165 Sign 166 167 Activity Courses 168 Accumulated Depreciation - Activity Courses 201 210 Wages Payable 236 240 275 Notes Payable 301 M. Lapinski, Capital Accumulated Depreciation - Sign Accounts Payable Unearned Revenue Interest Payable 302 M. Lapinski, Withdrawals 403 Ticket Revenue 612 Advertising Expense 625 Depreciation Expense 632 640 Interest Expense Insurance Expense 653 Mowing Expense 670 Supplies Expense 682 Wages Expense 999 Income Summary Helpful Hints The Chart of Accounts is a list of all of the company's accounts and the number assigned to each account. The accounts will appear in this same order in the general ledger