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Question 2 [10 points] You have been given the following guide regarding the chart of accounts for Ludwig Inc.: 100-199 Assets 400-499 Revenues 200-299 Liabilities 500-599 Expenses 300-399 Equity Develop a chart of accounts for Ludwig Inc. using the numbering system provided above. Account Number Account Name Accounts payable Rent expense Office salaries expense Cash Advertising expense Unearned revenues Rental revenue Share Capital Office supplies Short-term notes payable Accounts receivable Retained Earnings