Chart of Accounts CHART OF ACCOUNTS Jump Start Co. General Ledger ASSETS 11 Cash 12 Accounts Receivable REVENUE 41 Fees Earned 13 Office Supplies 14 Prepaid Insurance 15 Land 16 Office Equipment 17 Building 18 Truck LIABILITIES 21 Accounts Payable 22 Unearned Revenue 23 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends EXPENSES 51 Wages Expense 53 Rent Expense 54 Utilities Expense 55 Maintenance Expense 59 Miscellaneous Expense Instructions On January 12, JumpStart Co. purchased $870 in office supplies. Required: a. Journalize this transaction as if JumpStart paid cash.* b1. Journalize this transaction as if JumpStart purchased the supplies on account.* b2. On January 18, JumpStart pays the amount due. Journalize this event.* *Refer to the Chart of Accounts for exact wording of account titles. General Journal a. Joumalize the transaction as if JumpStart paid cash on January 12. Refer to the Chart of Accounts for exact wording of account titles. b1. Journalize this transaction as if JumpStart purchased the supplies on account on January 12. Refer to the Chart of Accounts for exact wording of account titles. b2. On January 18, JumpStart pays the amount due. Journalize this event. Refer to the Chart of Accounts for exact wording of account tities. DATE DESCRIPTION 1 2 3 4 5 6 JOURNAL PAGE 1 ACCOUNTING EQUATION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY