The following accounts are from Cortland Company. Prepare a chart of accounts. List the accounts in the order shown in the chapter. Do not include account numbers.
Notes Payable ..................................................    Cash
Owner’s Capital ..................................................  Supplies
Equipment Rent .................................................. Expense
Owner’s Drawings ............................................... Salaries and Wages Payable
Salaries and Wages Expense ............................. Accounts Payable
Service Revenue .................................................. Accounts Receivable