Exercise $1-6$A $($Static$)$ Account titles and the accounting equation LO $1-3$

The following account titles were drawn from Food Supplies, Incorporated $($HFSI$)$: Computers, Operating Expenses, Rent Revenue, Building, Cash, Land, Trucks, Gasoline Expense, Retained Earnings, Supplies, Accounts Payable, Office Furniture, Salaries Expense, Common Stock, Service Revenue, Dividends.

Required:

List each account title under the element of the accounting equation to which it belongs.

Will all businesses have the same number of accounts?