Inventory related Accounts

Inventory	Cost of Goods Sold	Sale accounts/Income accounts	Account Receivable	Account Payable
Used Vehicle	Cost of sale –  Used vehicle	Sale - Used Vehicle	Note Receivable	Note Payable
Parts & accessories	Cost of sale - Parts & accessories	sale- Parts &accessories	Account Receivable	Account Payable - trade creditor
Gas & oil	Cost of sale - Gas & oil	sale - Gas & oil	Account Receivable	Account Payable - trade creditor
Work in progress	Cost of sale - Work in progress	Sale -  customer labor sale	x	x
Paint and body shop material	Cost of sale - Body shop material	Sale - Body shop material
Sublet Repair	Cost of sale - Sublet Repair	Sale - Sublet Repair	Account  Receivable	x