CHART OF ACCOUNTS Beeler Furniture Company General Ledger REVENUE ASSETS 410 Sales 110 Cash 610 Interest Revenue 111 Petty Cash 20 Accounts Receivable 131 Notes Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurano Expense 534 Office Supplies Expense 535 Rent Expense 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation-Office Equipment 93 Store Equipment 194 Accumulated Depreciation-Store Equipment CHART OF ACCOUNTS Beeler Furniture Company General Ledger REVENUE ASSETS 410 Sales 110 Cash 610 Interest Revenue 111 Petty Cash 20 Accounts Receivable 131 Notes Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies EXPENSES 510 Cost of Merchandise Sold 515 Credit Card Expense 516 Cash Short and Over 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Insurano Expense 534 Office Supplies Expense 535 Rent Expense 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation-Office Equipment 93 Store Equipment 194 Accumulated Depreciation-Store Equipment