Required: CHART OF ACCOUNTS Clapton Co. General Ledger ASSETS * 110 Gash 111 Accounts Receivable 112 Interest Recelvable 113 Notes Recelvable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance 120 Land 123 Building 124 Accumulated Depreciation-Buliding 125 Office Equipment 126 Accumulated Depreclation-Office Equipment LIABILITIES 210 Accounts Payabie 213 Interest Payable 214 Notes Payable 215 Salaries Payable 216 Social Security Tax Payable 217 Medicare Tax Payable 218 Employees Federal Income Tax Payabie 219 Employees State income Tax Payable 221 Retirement Savings Deductions Payable 224 Federal Unemployment Tax Payable: REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Merchandise Sold 520 Salaries Expense 524 Depreciation Expense-Bullding 525 Delivery Expense 526 Repairs Expense 529 Selling Expenses 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Supplies Expense 535 Payrol Tax Expense 536 Vacation Pay Expense 537 Pension Expense 538 Cash Short and Over 539 Product Warranty Expense 540 Miscellaneous Expense 710 Interest Expense Joungl mat: \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & \multicolumn{5}{|c|}{ couene } & \multicolumn{3}{|c|}{ Nccoume tounger } \\ \hline & Der & oxcentor & Fust ax. & & CombT & Asen: & Wentio: & Coumer \\ \hline 1 & & & & & & & & \\ \hlinei & & & & & & & & \\ \hline 1 & & . & & & & & & \\ \hline 4 & & & & & & & & \\ \hline (1) & & 7 & & & & & & \\ \hline \end{tabular} credit entiles. CNOW joumals will automaticaly indent a credir entry when a credt amount is ensered