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
Accounts Receivable
Cash
Fees Earned
Ivy Bishop, Capital
Ivy Bishop, Drawing
Miscellaneous Expense
Prepaid Insurance
Rent Expense
Equipment Supplies
Supplies Expense
Unearned Rent
Wages 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.).