The CHART OF ACCOUNTS of Warne Hairdressing Salon contains the following accounts: ASSET ACCOUNT No. 101 Cash No. 112 Accounts Receivable No. 126 Supplies No. 130 Prepaid Insurance No. 159 Equipment No. 160 Accumulated DepreciationEquipment LIABILITY ACCOUNT No. 201 Accounts Payable No. 212 Unearned Service Revenue No. 222 Notes Payable No. 225 Wages Payable No. 228 Electricity Payable No: 229 Interest Payable OWNER'S EQUITY ACCOUNT No. 301 Warne's Capital No. 306 Warne's Drawings No. 350 Income Summary REVENUE ACCOUNT No. 400 Service Revenue EXPENSE ACCOUNT No. 531 Supplies Expense No. 633 Discount Allowed Expense No. 711 Depreciation Expense Equipment No. T16 Telephone Expense No. T20 Insurance Expense No. T22 Electricity Expense No. 7'23 Rent Expense No. T26 Wages Expense N0. .727 Interest EXPENSE