Required: of account mites. Instructions Chart of Accounts CHART OF ACCOUNTS Travis Company General Ledger 120 Accounts Receivable 125 Notes Receivable EXPENSES 130 Merchandise Inventory 510 Cost of Merchandise Sold 131 Estimated Retums Inventory 521 Delivery Expense 140.Supplies142PrepaidInsurance180Land190Equipment191AccumulatedDepreciationLIABILmES522AdvertisingExpense523DepreciationExpense526SalariesExpense531RentExpense533InsuranceExpense534SuppliesExpense536CreditCardExpense 210 Accounts Payable 560 Miscellaneous Expense 216 Salaries Payable 710 Interest Expense 221 Sales Tax Payable 222 Customers Refunds Payable 231 Unearned Rent 241 Notes Payable EQUITY 310 Common Stock 311 Retained Earning 8 312 . Dividends 313 Income Summary Recort the foumal entrer on Dectmber 22 and Decencer 31. Feter ta the Chat of Accounts tor exacf warang of account rises