Chart of Accounts

$\backslash$table$[[$Account Type,$\backslash$table$[[$Account$],[$Number$]],$Account Title,Normal Balance$],[$Assets$],[,111,$Cash,Debit$],[,115,$Accounts Receivable,Debit$],[,117,$Supplies,Debit$],[,119,$Prepaid Insurance,Debit$],[,144,$Equipment,Debit$],[$Liabilities$],[,212,$Accounts Payable,Credit$],[$Stockholders Equity$],[,311,$Common Stock,Credit$],[,313,$Dividends,Debit$],[$Revenue$],[,411,$Service Revenue,Credit$],[$Expenses$],[,510,$Insurance Expense,Debit$],[,511,$Rent Expense,Debit$],[,512,$Advertising Expense,Debit$],[,514,$Supplies Expense,Debit$],[,517,$Utility Expense,Debit$]]$