Chart of Accounts 1. 193 Office Equipment 194 Accumulated Depreciation-Office Equipment LIABILITIES 210 Accounts Payable 211 Salaries Payable 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Office Supplies Expense 535 Store Supplies Expense 536 Credit Card Expense 537 Cash Short and Over 538 Bad Debt Expense 539 Miscellaneous Expense 710 Interest Expense Chart of Accounts CHART OF ACCOUNTS Water Closet Co. General Ledger ASSETS 110 Cash 111 Petty Cash 120 Accounts Receivable 129 Allowance for Doubtful Acoounts 131 Interest Receivablo 132 Notes Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance REVENUE 410 Sales 610 Interest Revenue EXPENSES $10 Cost of Goods Sold 520 Sales Salaries Expense 521 Advertising Expense 522 Depreciatice 5 5pense-Store Equipment 523 Delivery Expense 524 Repairs Expense 530 Snllina Frneotas. 2. Joumatize the entry to recond the dishonor of Note (3) on its due date Question not attempted. 4. Joumalize the entries to recond the receipt of the amounts due on Notes (5) and (6) in January and February. General doumal instructions Question not attempted. Generd dournal instactions: Question not ottempted. 4. Joumalire the entries to record the recepot of the amounts due on Notes (5) and (6) in January and February Shadod colls h Chart of Accounts 1. 181 Land 529 Selling Expenses 191 Store Equipment 530 Office Salaries Expense 192 Accumulated Depreciation-Store Equipment 531 Rent Expense 193 Office Equipment 532 Depreciation Exponso-Office Equipment 194 Accumulated Depreciation-Office Equipment 533 insurance Expense 534 Office Supplies Expense LIABILITIES 535 Stpre Supplies Expense 210 Accounts Payable 536 Credit Card Expense 211 Salaries Payable 537 Cash Short and Over 213 Sales Tax Payable 538 Bad Debt Expense 214 Interest Payable 539 Miscellaneous Expense 215 Notes Payable 710 Interest Expense EQUITY 310 Common Slock 311 Retained Earnings Waler Closet Co. wholesales bathroom faxtures. During the current year ending Dectember 31, Water Closet received the following notes. Required: 1. Defermine for each note (a) the due date and (b) the amount of interest die at matimby identhing each note by number Assume a seo-day year? 2. Journalize the entry to reoond the dishoner of Note (3) on its die dale