Please answer this chart of accounts that need to be in a table with total capital..

CHART OF ACCOUNTS 105 Accounts Receivable; 302 R. Manuel, Drawing; 110 Notes Receivable; 403 Commissions 510 Advertising Expense; 115 Office Supplies; 520 Utilities Expense; 501 Salaries Expense; 120 Fumiture; 201 Accounts Payable; 301 R. Manuel, Capital; 101 Cash; 505 Rent Expense; 401 Service Fees; 530 Miscellaneous Expense