3. List the following accounts in the order in which they should appear in the ledger of Elad Academy and assign account numbers. Each account number is to have two digits: the first digit is to indicate the major classification (1 for assets, etc.), and the second digit is to identify the specific account within each major classification (11 for Cash, etc.). Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Fees Earned Misc. Expense Account Names Prepaid Insurance Rent Expense Retained Earnings Supplies Supplies Expense Unearned Rent Wages Expense