Kaia Mechanics has the following accounts: 

Create a chart of accounts for Kaia Mechanics using the standard numbering system. Each account is separated by a factor of 10. For example, the first asset account will be 100 and the next asset account will be 110.

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Accounts Payable Cash Utilities Expense Automotive Supplies Dividends Retained Earnings Service Revenue Equipment Common Stock Advertising Expense Unearned Revenue