Chart of Accounts CHART OF ACCOUNTS Canyon Ferry Boating Corporation General Ledger ASSETS REVENUE 410 Sales 610 Interest Revenue 110 Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Inventory 145 Office Supplies 151 Prepaid Insurance 181 Land 193 Equipment 194 Accumulated Depreciation-Equipment EXPENSES 510 Cost of Goods Sold 515 Credit Card Expenso 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Selling Expenses 534 Rent Expense 535 Insurance Expense 536 Office Supplies Expense 537 Organizational Expenses LIABILITIES 210 Accounts Payable 221 Notes Payable Thiructions Chart of Accounts Journal 535 Insurance Expense Chart of Accounts LIABILITIES 210 Accounts Payable 221 Notes Payable 226 Interest Payablo 231 Cash Dividends Payable 236 Stock Dividends Distributable 241 Salarios Payable 261 Mortgage Note Payable 536 Office Supplies Expense 537 Organizational Expenses 562 Depreciation Expense-Equipment 590 Miscellaneous Expense 710 Interest Expense EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid in Capital in Excess of Par-Preferred Stock 331 Paid in Capital from Sale of Treasury Stock 340 Retained amongs 351 Cash Dividends 352 Stock Dividends 390 Income Summary Selected dividend transactions, stock split tristructions Chart of Accounts Journal Instructions Selected transactions completed by Canyon Ferry Boating Corporation during the current fiscal year are as follows Jan Apr 30 Jul 8 Split the common stock fort and reduced the patrom 5 to 540 per share. After the splitthere were 123,000 common shares outstanding Declared bemannun dividends of $0:30 on 16,500 shares of preferred stock and 30.27 on the common stock payable on! Paid the cash dividends Declared semiannual dividends of 50 80 on the preferred stock and $0.15 on the common stock (before the stock didend. In addition, a common stock dividend was declared on the common stock outstanding. The far market value of the common stock is estimated at 551 31 Ped the cash dividends and issued the certificates for the common stock dividend 1 Oct 31 Dec Joumalore the transactions, no entry is required, amely ship to the next transaction, Prler to the Churt of Accounts for exact wording of account oties Selected dividend transactions, stock split Instruction Chart of Accounts Journal Journal RE JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POSTER BET CREDIT ASSETS EQUITY