The Inflorescence 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:

List the accounts in the order in which they should appear in the ledger of The Inflorescence 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.).

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Accounts Payable Accounts Receivable Cash Equipment Fees Earmed Millard Fillmore, Capital Millard Fillmore, Drawing Miscellaneous Expense Prepaid Insurance Rent Expense Supplies Supplies Expense Uneamed Rent Wages Expense