REVENUE 410 Sales ASSETS 110 Cash 120 Accounts Receivable 125 Notes Receivable 610 Rent Revenue 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation-Store Equipment 194 Office Equipment 195 Accumulated Depreciation Office Equipment EXPENSES 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense 210 Accounts Payable 216 Salaries Payable 218 Sales Tax Payable 219 Customers Refunds Payable 220 Unearned Rent 221 Notes Pavahle EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary PAGE 10 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT