Q) Use both Sequential code system and Block Code system to code the following balance sheet accounts:

Assets			Liabilities and Owner Equity
Current Assets			Current Liab.
cash				A/P
	Cash on hand			N/P
	Cash in bank			Short-term Loans
Inventory					Bank X
	Inventory I				Bank Y
		Inventory I-1			Bank Z
		Inventory I-2	Long term Liabi
	Inventory II			Bonds
		Inventory II-1		Long Term Loans
	Inventory III			Long term A/P
A/R
N/R			Owner Equity
Prepaid Expenses				Capital
Fixed assets				Paid in Capital
	Buildings			Net Income
	Lands			Retained Earnings
	Cars
	Machines
	Computers
Long term Investments
	Intangible assets
	Good will
	Patents
	Copy right
	Trade names
Total of Assets