Devise a coding scheme using block and sequential codes for the following chart of accounts for Jensen Camera Distributors.

Cash Accounts Receivable Office Supplies Inventory Prepaid Insurance Inventory Investments in Marketable Securities Delivery Truck Accumulated Depreciation-Delivery Truck Equipment Accumulated Depreciation-Equipment Furniture and Fixtures Accumulated Depreciation-Furniture and Fixtures Building Accumulated Depreciation-Building Land Accounts Payable Wages Payable Taxes Payable Notes Payable Bonds Payable Common Stock