During the month of May 20-, The General's Favorite Fishing Hole engaged in the following transactions. These transactions required an expansion of the chart of accounts as shown below. Chart of Accounts Assets 101 Revenues 401 Cash Registration Fees Vending Commission Revenue 122 404 142 Expenses 144 511 512 145 521 146 161 171 Accounts Recevable Office Supplies Food Supplies Prepaid Insurance Prepaid Subscriptions Land Buildings Accum. Depr.---Buildings Fishing Boats Accum. Depr.--Fishing Boats Surround Sound System Accum. Depr.--Surround Sound Sys. Big Screen TV Accum. Depr.-Big Screen TV 522 524 525 533