Monet 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                   Miscellaneous Expense

Accounts Receivable              Prepaid Insurance

Cash                                          Rent Expense

Equipment                               Supplies

Fees Earned                            Supplies Expense

Jamie Bjork,                            Capital Unearned Rent

Jamie Bjork,                            Drawing Wages Expense

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