Use the following account chart

13 Paid cash for gas and oil for month for truck of $200. house for Paidesk for gas and oil for month 14 31 When he picked up the truck after servicing the maintenance man told him the truck should be winterized before November. The cost for all the work would be $75. Brett made an appointment for winterization of the truck on September 13. 15 31 Declared and paid a $300 dividend. 16 31 An employee approached Brett with a salary request. The employee was willing to work for $3 less an hour if Brett would pay the salary under the table. The employee's spouse had a good job and the salary the employee was getting would put the family into a new income tax bracket. The employee was a good employee and would have to quit if Brett did not oblige. Brett saw the savings opportunity but said he'd have to talk to his advisor. 100 Cash Cash in bank and in petty cash funds 120 Accounts Receivable Revenue billed but not yet received 130 Cleaning Supplies Supplies used in the cleaning business 140 Prepaid Insurance Insurance policy for the operations of the business 150 Equipment Equipment used in the operations of the business 155 Accumulated Depreciation - Equipment Amounts of equipment values previously assigned as an expense of business. (Contra Account) 200 Accounts Payable Amounts owed by the business for items purchased and delivered but not paid for. 210 Salaries Payable Amounts owed to employees of business for wages 300 Common Stock Ownership investment 310 Retained Earnings Net income retained in the business 300 Common Stock Ownership investment 310 Retained Earnings Net income retained in the business 330 Dividends Amounts paid to stockholders during the period. 340 Income Summary Clearing account to close nominal accounts 400 Service Revenue Revenues for operating purpose of the company 500 Gas & Oil Expense Cost of operating equipment fuel and oil 510 Cleaning Supplies Expense Expense of cleaning supplies 520 Depreciation Expense Amounts recognized as equip. expense 530 Insurance Expense Amounts recognized as insurance used 540 Salaries Expense Amounts owed / or paid to employees