Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS 110 Cash 111 Petty Cash 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Merchandise Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Office Equipment 192 Accumulated Depreciation-Office Equipment REVENUE 410 Sales 610 Interest Revenue 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 Insurance Expense 534 Office Supplies Expense Instructions Chart of Accounts \begin{tabular}{ll} 181 Land & 532 Delivery Expense \\ 191 Office Equipment & 533 Insurance Expense \\ 192 Accumulated Depreciation-Office Equipment & 534 Office Supplies Expense \\ 193 Store Equipment & 535 Rent Expense \\ 194 Accumulated Depreciation-Store Equipment & 536 Repairs Expense \\ & 537 Selling Expenses \\ LIABILITIES & 538 Store Supplies Expense \\ 210 Accounts Payable & 561 Depreciation Expense-Office Equipment \\ 221 Notes Payable & 562 Depreciation Expense-Store Equipment \\ 222 Interest Payable & 590 Miscellaneous Expense \\ 231 Salaries Payable & 710 Interest Expense \end{tabular} 241 Sales Tax Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary On March 1, joumalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact warding of account titios. On March 1, the actual cash received from cash sales was $40,403, and the amount indicated by the cash register total was $40,164. Joumalize the entry to record the cash receipts and cash sales. Refer to the Chart of Accounts for exact wording of account titles