You are looking at your company's chart of accounts and note that the various types of accounts are grouped — 100s, 200s, 300s, 400s, and 500s. Assuming the company follows typical practices, which two groups of accounts are MOST likely the balance sheet accounts?

 The 300 and 400 accounts 

The 100 and 200 accounts 

The 200 and 400 accounts 

The 400 and 500 accounts