Chart of Accounts ASSETS REVENUE 11 Casb 41 Fees Earned 12 Accounts Receivable 42. Sales Commission 13 Supplies 14 Prepaid Rent EXPENSES 15 Land 51 Advertising Expense 16 Equipment 52 Automobile Expense 17 Automobiles 53 Insurance Expense 54 Rent Expense LIABILITIES 55 Wages Expense 21 Accounts Payable 56 Supplies Expense 22 Unearned Rent 57 Utilities Expense 23 Notes Payable 58 Miscellaneous Expense 24 Salaries Payable EQUITY 31 Owner's Capital 32 Owner's Drawing Aropere a joumal enthy on August 13 for cash received for senvices rendered, \$6,700. Refor to the chat of accounts for the exact wording of the account bbles. CNOW journals do not use ihes for joumal explanations. Every ine on a joumal poge is used for debir or cendit entries. CNOWjournals wat automatically indent a credit entry whe a credt amount is entered