QUESTION 15 101 Cash 111 Notes Receivable 112 Accounts Receivable 114 Interest Receivable 119 Allow for Doubt Accounts 121 Inventory 125 Supplies 130 Prepaid Insurance 132 Prepaid Rent 161 Equipment 162 Accumulated Depreciation CHART OF ACCOUNTS 211 Notes Payable 212 Accounts Payable 214 Interest Payable 216 Wages Payable 261 Unearned Revenue 281 Bonds Payable 311 Common Stock 312 In Excess of Par 320 Retained Earnings 332 Dividends 350 Income Summary 401 Service Revenue 491 Interest Revenue 501 Cost of Goods Sold 511 Depreciation Expense 513 Insurance Expense 515 Rent Expense 517 Wages Expense 519 Supplies Expense 521 Utilities Expense 581 Bad Debt Expense 591 Interest Expense Adjusted for unbilled services rendered at year end. Date Enter Account Number Debit Credit XX/XX/XX