Using the chart of accounts numbering system, develop a chart of accounts that assigns an account number to each of the following accounts:
a. Buildings
b. Interest Revenue
c. Bob Norton, Withdrawals
d. Bob Norton, Capital
e. Prepaid Insurance
f. Interest Payable
g. Accounts Receivable
h. Salaries Expense
i. Office Supplies
j. Repair Services Revenue
k. Interest Expense
1. Unearned Revenue
m. Salaries Payable
n. Furniture
o. Interest Receivable