111] 121 125 125 131 141 142 151 152 161 1?1 1?2 H3 131 191 192 Port Grrnond Carpet Company Gene rat Ledger ASSETS Cash Accounts Receivable Notes Receivable Interest Receivable Materials Work in Process-Spinning Work in Process-Tuning Factory OverheadSpinning Factory OverheadTuning Finished Goods Supplies Prepaid Insurance Prepaid Expenses Land Factory Accumulated DepreciationFactory REVENUE 410 Sales 610 Interest Revenue EXPENSES 511] Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Supplies Expense 540 Administrative Expenses 561 Depreciation Expense-Factory 590 Miscellaneous Expense Ht] Interest Expense