G what wou 100--Cash 120 -- Receivables 142 -- Prepaid Insurance 152-Office Equipment 154--Office Furniture 211 - Notes Payable 214--Wages Payable 221 -- Mortgage Payable 311-Common Stock 313-Dividends 412 - Completed Assembly Sales 415-Parts Sales 416-Service Income 511-Wages Expense 512 -- Utility Expense 513 - Telephone Expense 520-Office Equipment Depreciation 545 -- Training Expense 560-Dues and Publications 80-Miscellaneous rect account number to be debited for each transaction