Accounts Payable

Taxes Payable

Notes Payable

Salaries Payable

John Doe, Capital

John Doe, Drawing

Fees Income

Sales

Service Income

Delivery Income

Utilities

Telephone

Rent Expense

Salaries Expense

Supplies Expense

Automobile Expense

Cash

Prepaid Rent

Automobile

Accounts Receivable

Supplies

Inventory

Furniture

Building