Chart of Accounts Apr 2. Sold merchandise on account to Peking Palace Co., $43,440. The cost of the merchandise sold was $22,060. Received S9,980 from Peking Palace Co. and wrote off the remainder owed on the sale of April 2 as uncollectible. Relnstated the account of Peking Palace Co. that had been written off on June 9 and received $33,460 cash in full payment. CHART OF ACCOUNTS Dining Interiors Company June 9. General Ledger Oct. 31. ASSETS REVENUE 110 Cash 111 Petty Cash 121 Accounts Receivable-Peking Palace Co. 129 Allowance for Doubtful Accounts 131 Interest Receivable 132 Notes Receivable 141 Merchand se Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Store Equipmert 192 Accumulated Depreciation-Store Equipment 193 Office Equipment 194 Accumulated Depreciation-Office Equipment 410 Sales 610 Interest Revenue Journalize the above transactions in the accounts of Dining Interiors Company, a restaurant supply company that uses the aflowance method of accounting for uncollectibie receivables. Refer to the Chart of Accounts for exact wording of account tdes. EXPENSES 510 Cost of Merchandise Sold 520 Sales Salaries Expense 521 Advertising Expense 522 Depreciation Expense-Store Equipment 523 Delivery Expense 524 Repairs Expense 529 Selling Expenses 530 Office Salaries Expense 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Office Supplies Expense