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