Instructions General Joumal General Ledger Unadjusted Trial Balance Chart of Accounts CHART OF ACCOUNTS Elite Realty General Ledger ASSETS 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Office Supplies 16 Land REVENUE 41 Fees Earned EXPENSES 51 Salary and Commission Expense 52 Rent Expense 53 Advertising Expense LIABILITIES 54 Automobile Expense Instructions General Joumal General Ledger Unadjusted Trial Balance Chart of Accounts CHART OF ACCOUNTS Elite Realty General Ledger ASSETS 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 14 Office Supplies 16 Land REVENUE 41 Fees Earned EXPENSES 51 Salary and Commission Expense 52 Rent Expense 53 Advertising Expense LIABILITIES 54 Automobile Expense