Use the following Chart of Accounts as a reference for Account Names. You must spell the Account Name exactly as it is in the Chart of Accounts to get credit. Chart of Accounts Assets Stockholders' Equity Cash Contributed Capital Accounts Receivable Dividends Inventory Supplies Sales Property, Plant, and Equipment Rent Expense Liabilities Wages Expense Accounts Payable Utilities Expense Notes Payable For the Debit Amount and Credit Amount, use the following format: 12345 (no dollar signs, no spaces). On January 1. Justin established Justin's Consulting Services, which had the following transactions: January 1: Justin invested $75,000 into the business as the owner.