Requent CHART OF ACCOUNTS Radford Inc. General Ledger ASSETS 110 Cash 121 Acoounts Receivable 125 Notes Receivable 120 interest Receivable 131 Materials 141 Work in Process-Refring Department 142. Work in Process-Siting Department 143 Work in Process-Packing Department 151 Factory Overhead-Refining Department 152 Factory Overhead-Sting Department 153 Factory Overhead-Paching Department 101 Finished Goods 171 Supplies REVENUE 410 Sales 010 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 632 Insurance Expense 533 Ublities Expense 534 Supplies Expense 540 Administrative Expenses 501 Depreciation Expense-Factory 590 Miscellaneous Expense 171 Supplies 172 Prepaid Insurance 173 Prepaid Expenses 181 Land 181 Factory 182 Accumulated Depreciation-Factory LIABILITIES 210 Accounts Payable 221 Utilites Payable 231 Notes Payable 233 Interest Payable 251 Wages Payable 590 Miscellaneous Expense 710 Interest Expense Joutiar jounes evel endry aten a onde ariount it enieved