30 
120
office equip.
140
buildings
145
land
150
vehicles
160
furniture
162
fixtures
405
retail sales
415
consulting fees
420
commissions
430
other income
445
w/sale accounts
450
interest income
460
investments
490
other
500
equip. rental
503
telephone exp.
520
utility exp.
522
office rental
530
cleaning fees
534
maintenance
550
office supplies
565
advertising
580
salaries
585
payroll taxes
590
gas/oil
600
trade journals
610
club membership
625
uniforms
630
contributions
640
misc. expenses