Excerpt from the Chart of Accounts: Assets: Accounts Receivable, Interest Receivable, Prepaid Rent, Prepaid Insurance, Supplies, Accumulated Depreciation - Supplies Liabilities: Accounts Payable, Salary Payable, Interest Payable, Unearned Service Revenue, Income Tax Payable Revenues and Gains: Service Revenue, Interest Revenue Expenses: Salary Expense, Rent Expense, Insurance Expense, Supplies Expense, Interest Expense, Depreciation Expense, Income Tax Expense