unt. Cell 22 comversion costs were buogstod tor the year as follows: unts of production. Aequared: aitomaticaly noent a crede enty nhen a ciectr anoust is entered Jouma: Chart Of Accounts CHART OF ACCOUNTS Kwanlka Co. General Ledger ASSETS 110 Cash 121 Accounts Recelvable 125 Notes Recelvable 126 Interest Receivable 133 Raw and In Process inventory 136 Conversion Costs 138 Finished Goods Inventory 141 Supplies 142 Prepaid Insurance 181 Land 190 Equipment 191 Accumulated Depreciation REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 530 Wages Expense 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 560 Depreciation Expense 562 Depreciation Expense-Factory 590 Miscellaneous Expense 710 interest Expense LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 interest Payable 251 Wages Payable EquITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 income Summary