LeadCo School is a newly organized business that teaches people how to inspire and influence others. The list of accounts to be opened in the general ledger is as follows:
Accounts Payable Prepaid Insurance Accounts Receivable Rent Expense Cash Retained Earnings
Common Stock Supplies
Dividends Supplies Expense
Equipment Unearned Rent
Fees Earned Wages Expense Miscellaneous Expense
List the accounts in the order in which they should appear in the ledger of LeadCo School and assign account numbers. Each account number is to have two digits: the first digit is to indicate the major classification (1 for assets, etc.), and the second digit is to identify the specific account within each major classification (11 for Cash, etc.).