Exercise $3\mathrm{.}8($Static$)$ Preparing a chart of accounts. LO $3-7$

The accounts that will be used by Merino Moving Relocators follow. Prepare a chart of accounts for the firm. lassify the accounts by type, arrange them in an appropriate order, and assign suitable account numbers. Assign Expense account $n$ mbers in alphabetical order.

Office supplies

Accounts payable

Cash

Utilities expense

office equipment

Barbara Merino, Capital

Salaries expense

Prepaid rent

Fees income

Accounts receivable

Telephone expense

Barbara Merino, Drawing

$\backslash$table$[[$Account Name,Account Number$],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,]]$