On December 1 2011 Larry and Samantha West formed a corporation called Farm Branch Rentals. The new corporation was able to begin operations immediately by purchasing the assets and taking over the location of LMNOP Rentals an equipment rental company that was going out of business. The newly formed company uses the following chart of accounts:Address:201 Farm Branch RoadRocky Mount NC 27811Phone NumberFederal ID NumberBusiness EntityWeb Address:Email:Accounts ReceivablePrepaid RentUnexpired InsuranceOffice SuppliesRental EquipmentAccumulated Depreciation: Rental EquipmentNotes PayableAccounts PayableInterest PayableSalaries PayableDividends PayableUnearned Rental Fees