Richard Autobody Shop has the following accounts:

Accounts Payable ............Service Revenue

Cash .................Equipment

Utilities Expense .............Common Stock

Automotive Supplies ............Advertising Expense

Dividends ...............Unearned Revenue

Retained Earnings

Create a chart of accounts for Richard Autobody Shop using the standard ­numbering system. Each account is separated by a factor of 10. For example, the first asset account will be 100 and the next asset account will 110.