ASSETS 101 Cash in Bank 105 Accounts Receivable—Andrew Hospital 110 Accounts Receivable—Indiana Trucking 115 Accounts Receivable—Sunshine Products 130 Office Supplies 135 Office Equipment 140 Office Furniture 145 Web Server LIABILITIES 205 Accounts Payable—Computer Specialists Inc. 210 Accounts Payable—Office Systems 215 Accounts Payable—Service Plus Software Inc. OWNER’S EQUITY 301 Jack Hines, Capital 305 Jack Hines, Withdrawals REVENUE 401 Web Service Fees EXPENSES 505 Membership Expense 506 Telecommunications Expense 507 Rent Expense 508 Utilities Expense