Problem Set A LO PROBLEM 3-1A The chart of accounts of the Barnes School is shown here, followed the transactions that took place during October of this year Assets 111 Cash 113 Accounts Receivable 115 Prepaid Insurance 124 Equipment 127 Furniture Revenue 411 Tuition Income Expenses 511 Salary Expense 512 Rent Expense 513 Gas and Oil Expense 514 Advertising Expense 515 Repair Expense 516 Telephone Expense 517 Utilities Expense 529 Miscellaneous Expense Liabilities 221 Accounts Payable Owner's Equity 311 R. Barnes, Capital 312 R. Barnes, Drawing