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Agnes Said:

Help me sort these Account Titles.?

We Answered:

Cash - Asset
Accounts Receivable - Asset
Office Supplies - Asset
Office Equipment - Asset
Delivery Equipment - Asset
Prepaid Rent - Asset
Prepaid Insurance - Asset

Truck Drivers' Wages - Expenses, under Capital
Gas, Oil and Repairs - Expenses, under Capital

Estimated Uncollectible Accounts - Contra-Asset, under Assets (deducted from Accounts Receivable)
Accumulated Depreciation, Office Equipment - Contra-Asset, under Assets (deducted from Office Equipment)
Accumulated Depreciation, Delivery Equipment - Contra-Asset, under Assets (deducted from Delivery Equipment)

Accounts Payable - Liabilities
Notes Payable - Liabilities
Salaries & Wages Payable - Liabilities
Unearned Trucking Fees - Liabilities

M. Monroe Capital - Capital
M. Monroe Personal - (Not included, not part of the business)

Trucking Service Income - Revenue, under Capital

Office Salaries Expense - Expense, under Capital
Rent Expense - Expense, under Capital
Salaries and Wages - Expense, under Capital

Bad Debts - Expense, under Capital
Depreciation, Delivery Equipment - Expense, under Capital
Depreciation, Office Equipment - Expense, under Capital
Office Supplies Used - Expense, under Capital

Utilities Expense Payable - Liabilities
Insurance Expense - Liabilities
Telephone Expense - Liabilities