max=33;
transact= new Array();
main= new Array();
submain= new Array();


transact[0]="Owner's Capital"
main[0]="Owner's Equity"
submain[0]="Owner's Capital"


transact[1]='Land'
main[1]='Assets'
submain[1]='Property Plant and Equipment'

 
transact[2]='Prepaid Advertising'
main[2]='Assets'
submain[2]='Current Assets'


transact[3]='Accounts Payable'
main[3]='Liabilities'
submain[3]='Current Liabilities'

transact[4]='Patents'
main[4]='Assets'
submain[4]='Other Non Current Assets'


transact[5]='Short Term Notes Payable'
main[5]='Liabilities'
submain[5]='Current Liabilities'


transact[6]='Furniture and Fixtures'
main[6]='Assets'
submain[6]='Property Plant and Equipment'


transact[7]='Investment in Common Stock intended to be held for an extended time period'
main[7]='Assets'
submain[7]='Long Term Investments'


transact[8]='Temporary Investment in Common Stock intended to be held for a short period of time'
main[8]='Assets'
submain[8]='Current Assets'


transact[9]='Allowance for Bad Debts'
main[9]='Contra Assets'
submain[9]='Current Assets'


transact[10]='Vehicles'
main[10]='Assets'
submain[10]='Property Plant and Equipment'


transact[11]='Accumulated Depreciation - Vehicles'
main[11]='Contra Assets'
submain[11]='Property Plant and Equipment'


transact[12]='Petty Cash'
main[12]='Assets'
submain[12]='Current Assets'


transact[13]='Leasehold Improvements'
main[13]='Assets'
submain[13]='Property Plant and Equipment'


transact[14]='Merchandise Inventory'
main[14]='Assets'
submain[14]='Current Assets'


transact[15]='Cash In Banks'
main[15]='Assets'
submain[15]='Current Assets'

transact[16]='Security Deposits'
main[16]='Assets'
submain[16]='Other Non Current Assets'


transact[17]='Employee Income Tax Withheld'
main[17]='Liabilities'
submain[17]='Current Liabilities'


transact[18]='Organization Costs'
main[18]='Assets'
submain[18]='Other Non Current Assets'


transact[19]='Short Term Owner Advances'
main[19]='Assets'
submain[19]='Current Assets'

transact[20]='Buildings'
main[20]='Assets'
submain[20]='Property Plant and Equipment'


transact[21]='Prepaid Insurance'
main[21]='Assets'
submain[21]='Current Assets'


transact[22]='Employer State Unemployment Payable'
main[22]='Liabilities'
submain[22]='Current Liabilities'

transact[23]='Bank Loan Payable - Long Term Portion'
main[23]='Liabilities'
submain[23]='Long Term Liabilities'


transact[24]='Unearned Revenues'
main[24]='Liabilities'
submain[24]='Current Liabilities'

transact[25]='Cash On Hand'
main[25]='Assets'
submain[25]='Current Assets'


transact[26]="Owner's Draw"
main[26]="Owner's Equity"
submain[26]="Owner's Capital"


transact[27]='Common Stock'
main[27]="Owner's Equity"
submain[27]="Owner's Capital"



transact[28]='Supplies On Hand'
main[28]='Assets'
submain[28]='Current Assets'


transact[29]='Work In Process - Inventory'
main[29]='Assets'
submain[29]='Current Assets'


transact[30]='Sales Tax Payable'
main[30]='Liabilities'
submain[30]='Current Liabilities'


transact[31]='Interest Payable'
main[31]='Liabilities'
submain[31]='Current Liabilities'


transact[32]='Retained Earnings'
main[32]="Owner's Equity"
submain[32]="Owner's Capital"