Journalizing and Posting Transactions Annette Creighton opened Creighton Consulting. She rented a small office and paid a part-time worker to answer the phone and make deliveries. Her chart of accounts is as follows: Assets 101 Cash 142 Office Supplies 181 Office Equipment Liabilities Chart of Accounts Revenues 401 Consulting Fees Expenses 511 Wages Expense 512 Advertising Expense 521 Rent Expense 202 Accounts Payable 525 Phone Expense Owner's Equity 526 Transportation Expense 311 Annette Creighton, Capital 533 Utities Expense 312 Annette Creighton, Drawing 549 Miscellaneous Expense Creighton's transactions for the first month of business are as follows: Jan. 1 Creighton invested cash in the business, $10,000. Check My Work Previnos Net