QUESTIONS CHART OF ACCOUNTS 101 Cash 211 Notes Payable 401 Service Revenue 111 Notes Receivable 212 Accounts Payable 491 Interest Revenue 112 Accounts Receivable 214 Interest Payable 501 Cost of Goods Sold 114 Interest Receivable 216 Wages Payable 511 Depreciation Expense 119 Allow for Doubt Accounts 261 Unearned Revenue 513 Insurance Expense 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 Supplies of $2,000 were originally recorded in the supplies expense account Adjust assuming $1,500 were used during the period. Do not use "S" or ","in amounts entered. Date Enter Account Number Debit Credit XX/XX/XX