nting Cycle Review: ProblemB Accounti is designed to enable you to apply the knowledge you have acquired in the In accounting, the ultimate test is being able to handle data in real- s ing capill give you valuable experience. e ituations. This problem will HART OF ACCOUNTS CLGL Owner's Equity 311 R. Cury, Capital 312 R. Cury, Drawing 313 Income Summary Revenue Assets 111 Cash Accounts Receivable 112 4 Prepaid Insurance 121 Land 125 Pool Structure 6Accumulated Depreciation, Pool 411 Income from Services 126 412 Concessions Income Expenses 511 Sailboat Rental Expense 512 Wages Expense 513 Advertising Expense 514 Utilities Expense 515 Interest Expense 516 Insurance Expense 517 Depreciation Expense, Pool Structure 27 Fan System 28 Accumulated Depreciation, Fan System 129 Sailboats 130 Accumulated Depreciation, Sailboats Liabilities 221 Accounts Payable 222 Wages Payable 223 Mortgage Payable Structure 518 Depreciation Expense, Fan Systenm 519 Depreciation Expense, Sailboats 522 Miscellaneous Expense