3-2

Identify The beginning digit in the account number for each of the following counts. Assume the following.

Series Account Type 1000 2000 5000 7000 8000 Asset Liability Equity Revenue Expense 1. 400 Inventory Common Stock Wages Expense Wages Payable Dividend Revenue _300 Retained Earnings Accumulated Depreciation, Building Vehicle 300 Income Tax Expense 10. 600 Income Tax Payable