The chart of accounts used by Speedi-Copy Corporation is listed below. You are to indicate the proper accounts to be debited and credited for the following transactions by entering the account number in the appropriate boxes. Dollar values are not required. Speedi-Copy records all prepaid costs as assets and all revenue collected in advance as liabilities and uses a perpetual inventory system. If no entry is required please enter a zero in each box. CHART OF ACCOUNTS 100 Cash 300 Common Shares 120 350 Accounts Receivable Retained Earnings 150 Inventory 370 Dividends 170 Prepaid expenses 400 Revenue Equipment & Machines 180 510 Advertising expense 520 220 Accounts Payable Wages expense 250 530 Note Payable Rent expense 280 Unearned revenue Office supplies expense 540