Charts of Accounts

Bad Debt Expense

Depletion Expense

Office Supplies Expense

Amortization Expense-Patents

Cash Short and Over

Miscellaneous Selling Expense

Sales Salaries Expense

Miscellaneous Administrative Expense

Office Salaries Expense

Interest Expense

Payroll Tax Expense

Loss on sale of office equipment

Vacation Pay Expense

Pension Expense

Production Warranty Expense

Depreciation Expense

Petty Cash

Cash

Accounts Receivable-Ryaniar

Accounts Receivable-Finley

Notes Receivable- Ryaniar

Notes Receivable - sale of equipment

Allowance for Doubtful Accounts

Merchandise Inventory

Interest Receivable

Prepaid Insurance

Office Supplies

Land

Buildings

Accumulated Depreciation - Buildings

Office Equipment

Accumulated Depreciation - Office Equipment

Store Equipment

Accumulated Depreciation - Store Equipment

Mineral Rights

Accumulated Depletion - Mineral Rights

Patents

Social Security Tax Payable

Medicare Tax Payable

Employees Federal Income Tax Payable

State Unemployment Tax Payable

Federal Unemployment Tax Payable

Salaries Payable

Accounts Payable

Interest Payable

Product Warranty Payable

Vacation Pay Payable

Unfunded Pension Liability

Notes Payable

Long-Term Mortgage Payable

J. Kornett Capital

J. Kornett Drawing

Income Summary

Sales

Interest Revenue

Gain on Sale of Equipment

Cost of Merchandise Sold

Repairs Expense

Rent Expense

Insurance Expense

Bad Debt Expense

Office Supplies Expense

Cash short and over

Sales Salaries Expense

Office Salaries Expense

Payroll Tax Expense

Vacation Pay Expense

Pension Expense

Product Warranty Expense

Depreciation Expense

Depletion Expense

Amortization Expense-Patents

Miscellaneous Selling Expense

Miscellaneous Administrative Expense

Interest Expense

Loss on Sale of Office Equipment

*There are 10 Journal Entries