QUESTION 20 CHART OF ACCOUNTS 401 Service Revenue 101 Cash 211 Notes Payable 212 Accounts Payable 491 Interest Revenue 111 Notes Receivable 214 Interest Payable 501 Cost of Goods Sold 112 Accounts Receivable 216 Wages Payable 511 Depreciation Expense 114 Interest Receivable 261 Unearned Revenue 513 Insurance Expense 119 Allow for Doubt Accounts 121 Inventory 281 Bonds Payable 515 Rent Expense 125 Supplies 311 Common Stock 517 Wages Expense 312 In Excess of Par 130 Prepaid Insurance 519 Supplies Expense 132 Prepaid Rent 320 Retained Earnings 521 Utilities Expense 161 Equipment 332 Dividends 581 Bad Debt Expense 162 Accumulated Depreciation 350 Income Summary 591 Interest Expense Paid bond interest of $600 which included $200 accrued interest payable from last period. No reversing entry was made. Do not use "$" or ","in amounts entered. (When a compound entry is required, enter multiple debits and/or multiple credits with the lowest account number first). Date XX/XX/XX Enter Account Number Debit Credit