Eric Roen owns a service business called Roen hair care, which uses these accounts

\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ CHART OF ACCOUNTS } \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Balance Sheet Accounts \\ (100) ASSETS \end{tabular}}} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Income Statement Accounts \\ (400) REVENUE \end{tabular}}} \\ \hline & & & \\ \hline 110 & Cash & 410 & Sales \\ \hline 120 & Accts. Rec.-Superior Supplies & & \\ \hline 130 & Accts. Rec.-M. Faller & & (500) EXPENSES \\ \hline 140 & Supplies & 510 & Delivery Expense \\ \hline \multirow[t]{3}{*}{150} & Prepaid Insurance & 520 & Insurance Expense \\ \hline & & 530 & Supplies Expense \\ \hline & (200) LIABILITIES & 540 & Telephone Expense \\ \hline 210 & Accts. Pay.-Milton Company & & \\ \hline 220 & Accts. Pay.-North Star & & \\ \hline & (300) OWNER'S EQUITY & & \\ \hline 310 & Eric Roen, Capital & & \\ \hline 320 & Eric Roen, Drawing & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ CHART OF ACCOUNTS } \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{c} Balance Sheet Accounts \\ (100) ASSETS \end{tabular}}} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Income Statement Accounts \\ (400) REVENUE \end{tabular}}} \\ \hline & & & \\ \hline 110 & Cash & 410 & Sales \\ \hline 120 & Accts. Rec.-Superior Supplies & & \\ \hline 130 & Accts. Rec.-M. Faller & & (500) EXPENSES \\ \hline 140 & Supplies & 510 & Delivery Expense \\ \hline \multirow[t]{3}{*}{150} & Prepaid Insurance & 520 & Insurance Expense \\ \hline & & 530 & Supplies Expense \\ \hline & (200) LIABILITIES & 540 & Telephone Expense \\ \hline 210 & Accts. Pay.-Milton Company & & \\ \hline 220 & Accts. Pay.-North Star & & \\ \hline & (300) OWNER'S EQUITY & & \\ \hline 310 & Eric Roen, Capital & & \\ \hline 320 & Eric Roen, Drawing & & \\ \hline \end{tabular}