Chart of Accounts Assets Liabilities 100 Cash 200 Accounts Payable 105 Accounts Receivable 205 Salaries Payable 110 Merchandise Inventory 120 Office Supplies Capital 125 Prepaid Insurance 300 S. Carter, Capital 130 Computer Equipment 305 S. Carter, Withdrawals 135 Office Equipment 140 Vehicles Revenues 145 Accumulated Depreciation 400 Sales 405 Sales Discounts 410 Sales Returns and Allowances Expenses 500 Cost of Goods Sold 505 Rent Expense 510 515 520 Office Supplies Expense Insurance Expense Depreciation Expense 525 Salaries Expense 600 Income Summary