Jardine Consulting Co. has the following accounts An accounting form that is used to record the increases and decreases in each financial statement item.in its ledger group of accounts for a business.: Cash; Accounts Receivable A claim against the customer created by selling merchandise or services on credit.; Supplies; Office Equipment; Accounts Payable; Cammy Jardine, Capital; Cammy Jardine, Drawing The account used to record amounts withdrawn by an owner of a proprietorship.; Fees Earned; Rent Expense; Advertising Expense; Utilities Expense; Miscellaneous Expense.