Mequest: of ascours titen Instructions Chart of Accounts 120 Accounta Receivable 125 Notes Recelvable 130MerchandiseInventory131EstimatedRetumsInventory510CostofMerchandise521DeliveryExpense 140 Supplies 142 Prepaid Insurance 180 Land 190 Equipment 191 Accumulated Depreciat LIABILmES 210 Aocounta Payable 216 Salaries Payable 522 Advartising Expense 221 Salon Tax Payable 222 Customers Refunde Payable 231 Unearned Rent 241 Notes Payable 523 Depreciation Expense 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Supplies Expense 536 Credit Card Expense 560 Miscollanoous Expense 710 Interest Expense 241 Notes Payable: EQUITY 310 Common Stock 311 Retained Eamings 312. Dividends 313 Income Summary Record the joumal entries on December 22 and December 31. Fefer to the Chart of Accounts for exact wording of account tites. Un Docember 22, Travis Compary purchased merchandise on accourt bom a supplet for 30,900 , wems 210 , net 30 . Trwis Company pad for me marchandise wrthin the dscount period an December 31 . Fequired: af account toven