I do not know how to perform these exercises. Somebody help me 

EX 2-3 Charts of accounts

LeadCo 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 PayableMiscellaneous Expense

Accounts ReceivablePrepaid Insurance

CashRent Expense

EquipmentSupplies

Fees EarnedSupplies Expense

Ivy Bishop,CapitalUnearned Rent

Ivy Bishop,DrawingWages Expense

List the accounts in the order in wich they should appear in the ledger of LeadCo 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.).

Ex 2-4 Rules of debit and credit

The following table summarizes the rules of debit and credit. For each of the items (a) through (1), indicate wheter the proper answer is a debit or a credit.

IncreaseDecreaseNormal Balanced

Balance sheet accounts:

Asset(a)(b)Debit

LiabilityDebit(d)

Owner's equity:

CapitalCredit(e)(f)

Drawing(g)(h)(i)

Income statement accounts:

Revenue(j)(k)Credit

Expense(l)CreditDebit