This chart of accounts should help you identify the appropriate accounts to record to as you are analyzing and journaling transactions for this workbook. There is nothing to complete on this page; this is simply a resource for you. Asset Accounts Liability Accounts Equity Accounts Acct # Acct # Acct # Cash 101 Notes Payable 201 Owner's Capital 301 Accounts Receivable 102 Accounts Payable 202 Owner Draws 302 Prepaid Rent 103 Wages Payable 203 Prepaid Insurance 104 Office Supplies 105 Vehicle 106 Accumulated Depreciation (contra asset) 107 Revenue Accounts Acct # Service Revenue 401 Expense Accounts Acct # Rent expense 501 Business License Expense 502 Telephone expen