Alpha 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...........................Prepaid Insurance

Accounts Receivable......................Rent Expense

Capital Stock...................................Retained Earnings

Cash.................................................Supplies

Dividends........................................Supplies Expense

Equipment......................................Unearned Rent

Fees Earned....................................Wages Expense

Miscellaneous Expense

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