101  Checking account #1      8219.23
102  Checking account #2      3321.20
505  Advertising expense        25.00
510  Auto expense              501.12
515  Bank charges                5.00
520  Books and publications     87.40
525  Interest expense          380.27
530  Legal expense             100.00
535  Miscellaneous expense      27.87
540  Office expense            138.37
545  Postage and shipping       57.45
550  Rent                     1500.00
555  Supplies                  241.80
560  Travel and entertainment 1307.74
565  Utilities                 878.48