Metrolink Apartment Finder Service helps college students locate apartments because Dundalk Community College has no student housing on campus. Wayne Gibbs, the owner of Metrolink, is setting up the business's chart of accounts after making an initial investment of cash in the business. Gibbs will perform apartment locator services for clients on account. His office will need some supplies, a computer (equipment), and furniture. Gibbs has borrowed money by signing a note payable to the bank. The business will also purchase on account some of the things it needs. Expenses of the business will include rent, utilities, and advertising. Prepare the chart of accounts for Metrolink Apartment Finder Service, including three- digit account numbers. Use Exhibit 2-10, page 55, as a guide.