Not sure what to put for the debit account.

1/05/2021 Purchased metal shelving on account for $3,000. It will be depreciated over 5 years using straight-line depreciation and it will have $500 of salvage value at the end of 5 years. Depreciation will be calculated at the end of the month and in the adjusting journal entries. Below is the Chart of Accounts that will be used in the journal entries. Use the account numbers listed below. Chart of Accounts 23100 Current Assets 10000 Cash 11000 Accounts Receivable 12000 Inventory - Orange Roller Blades 12100 Inventory - Black Roller Blades 13100 Office Supplies 13200 Shipping Supplies 14000 Prepaid Rent 14100 Prepaid Insurance Current Liabilities 20000 Accounts Payable Wages Payable 23200 Interest Payable 23300 Sales Tax Payable 23400 Utility Payable 27000 Note Payable Western 27100 Note Payable Computer, Inc Stockholders' Equity 39003 Common Stock 39005 Retained Earnings 39007 Dividends Long-Term Assets 15000 Metal Shelves 17000 Accumulated Depreciation- Metal Shelves 15100 Land 15200 Computer Equipment 17200 Accumulated Depreciation- Computer Equipment 15300 Truck 17300 Accumulated Depreciation - Truck Revenue 40000 Sales Expenses 50000 60100 60150 60200 60300 60350 60400 60450 60500 60550 Cost of Goods Sold Legal Expense Office Supplies Expense Shipping Supplies Expense Insurance Expense Wage Expense Credit Card Expense Delivery Expense Advertising and Promotion Expense Utility Expense 60600 60650 60700 60750 60800 60850 Rent Expense Depreciation Expense Interest Expense Hank Service Fee Gasoline Expense Registration Fee