Comprehensive Problem ABC Consulting. One night while sitting at the bar in Maxies, three friends (Ahmad, Barbara and Chen) decided to start a consulting business. They decided to name the Business "ABC Consulting." They specialize in marketing services for small creative businesses. Although all three were marketing majors they did remember some accounting and decided to use the following chart of accounts. Account Name Account Name Capital Stock Cash Retained Earnings Accounts Receivable Prepaid Rent Dividends Income Summary Unexpired Insurance Office Supplies Consulting Fees Earned Salaries Expense Office Equipment Accumulated Depreciation-office Promotional Materials (supplies) Equipment Utilities Expense Notes Payable Accounts Payable Rent Expense Office Supplies Expense Interest Payable Depreciation Expense Salaries Payable Interest Expense Dividends Payable Income Taxes Expense Unearned Consulting Fees Income Taxes Payable Promotional Expense Other Expenses