Current Assets 10000 Cash Stockholders' Equity 11000 Accounts Receivable 11000Accounts R 12000 12100 13100Prepaid Supplies 13200 Shipping Supplies 39003 Common Stock 39005 Retained Earnings 39007 Dividends Inventory-Balloons ! inventory-Helium 18000Prepaid Rent 18100 18200 Prepaid Advertising Revenue Prepaid Insurance 40000 Sales At Expenses 50000 Cost of Goods Sold 60100 Legal Expense 60150 Supplies Expense 60200 Shipping Supplies Expense 60 Long-Term Assets 15000 Computer Equipment 17000 Accumulated Depreciation 300 Insurance Expense 60350 Wages Expense 60400 Credit Card Expense 60500Advertising and Promotion -Computer Equipment 15100 Delivery Van 17100 Accumulated Expense Depreciation-Delivery Van 60550 Utility Expense 60600 Rent Expense Depreciation Expense Current Liabilities 60700 Interest Expense 60750 Bank Service Fee 20000 Accounts Payable 21100 Note Payable-Wells Fargo Bank 21200 Note Payable- Office Mart 23100 Wages Payable 23200 Interest Payable 23300 Sales Tax Payable 23400 Utility Payable Long-Term Liabilities 27000 27100 Mortgage Payable Notes Payable