Chart of Accounts Sarah Singer Designs, Inc. Account Type Account Number Account Title Assets 100 110 Cash 112 Accounts Receivable 116 Office Supplies 117 Prepaid Insurance 118 Prepaid Rent 120 Land 123 Office Equipment 124 Accumulated Depreciation - Office Equipment Liabilities 200 Chart of Accounts 210 Accounts Payable 211 Salaries Payable 212 Unearned Revenue Stockholder Equity 300 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary Revenue 400 410 Service Revenue Expenses 500 510 Advertising Expense 512 Depreciation Expense - Office Equipment 514 Insurance Expense 516 Rent Expense 518 Salary Expense 520 Telephone Expense 522 Utilities Expense 524 Miscellaneous Expense