using the chart of accounts in $2-1$ determine the changes to the balance sheet, income statemnent, job cost ledger, and equipment ledger as a result of paying employees one weeks work CHART OF ACCOUNTS

$110$ Cash

$120$ Accounts Receivable$-$Trade

$121$ Accounts Receivable$-$Retention

$130$ Inventory

$140$ Costs and Profits in Excess of Billings

$150$ Notes Receivable

$155$ Due From Construction Loans

$160$ Prepaid Expenses

$199$ Other Current Assets

$210$ Building and Land

$220$ Construction Equipment

$230$ Trucks and Autos

$240$ Olfice Equipment

$250$ Less Acc. Depreciation

$260$ Capital Leases

$299$ Other Assets

$310$ Accounts Payable$-$Trade

$311$ Accounts Payable$-$Retention

$320$ Billings in Excess of Costs and Profits

$330$ Notes Payable

$340$ Accrued Payroll

$341$ Accrued Payables

$342$ Accrued Taxes

$343$ Accrued Insurance

$344$ Accrued Vacation

$350$ Capital Leases Payable

$360$ Warranty Reserves

$379$ Other Current Liabilities

$380$ Long$-$Term Liabilities

$410$ Capital Stock

$420$ Retained Earnings

$430$ Current Period Net Income

$500$ Revenue

$610$ Materials

$620$ Labor

$630$ Subcontract

$640$ Equipment

$650$ Other

$710$ Rent and Lease Payments

$720$ Depreciation

$730$ Repairs and Maintenance

$740$ Fuel and Lubrication

$750$ Taxes, Licenses, and Insurance

$798$ Equipment Costs Charged to Employees

$799$ Equipment Costs Charged to Jobs

$805$ Advertising

$806$ Promotion

$810$ Car and Truck Expenses

$811$ Computer and Office Furniture

$812$ Repairs and Maintenance

$819$ Depreciation

$820$ Employee Wages and Salaries

$821$ Employee Benefits

$822$ Employee Retirement

$823$ Employee Recruiting

$824$ Employee Training

$825$ Employee Taxes

$830$ Insurance

$835$ Taxes and Licenses

$840$ Office Supplies

$841$ Office Purchase

$842$ Office Rent

$843$ Office Utilities

$844$ Postage and Delivery

$845$ Janitorial and Cleaning

$846$ Telephone

$850$ Charitable Contributions

$855$ Dues and Memberships

$860$ Publications and Subscriptions

$865$ Legal and Professional Services

$870$ Meals and Entertainment

$875$ Travel

$880$ Bank Fees

$881$ Interest Expense

$885$ Bad Debts

$891$ Unallocated Labor

$892$ Unallocated Materials

$893$ Warranty Expense

$898$ Miscellaneous

$899$ Overhead Charged to Jobs

$910$ Other Income

$920$ Other Expense

$950$ Income Tax