for the current year is $8200 CHART OF ACCOUNTS Journatice the astustios mitor to record the depreciation Refer to the Chart of Accounts for cract wording of account tilen: 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance 15 Land 16 Equipment 17 Accumulated Depreciation-Equipment LIABILITIES 21 Accounts Payable 22 Unearned Fees 23 Salaries Payable 24 Taxes Payable EQUITY 31 Common Stock EXPENSES 51 Advertising Expense 52 Insurance Expense 53 Rent Expense 54 Salary Expense 55 Supplies Expense 56 Uthities Expense 57 Depreciation Expense 59 Miscellaneous Expense