A company ---- an industrial public shareholding company in an investment and service activity and the following data were available to you, and it is required to develop an account structure for the two groups: The first method: Block Method The second method: Sequential Method Where these accounts were used, accounts related to the accounts were used by this facility. 1- The company is active in manufacturing some services in the field of health advice and some health advice. 2- The company deals with two local banks, the Arab Bank and the Bank of Palestine, which is limited to four currencies, the shekel, the dinar, the dollar and the euro. Checks are deposited for collection in these banks, and checks are issued to those who are entitled to them from these banks. Banks also provide facilities to the company in the form of current debts in dinars and euros. 3- With the aim of completing the product system of the company with which it works by importing sanitary ware from Turkish and European origin using credits through the banks that deal with it. 4- Owned assets consist of the following categories: the lands Buildings Transport vehicles Management cars Distribution cars Production lines warehouses Warehouse equipment Furniture office equipment Equipment and machinery - production Maintenance equipment Computerized programs 5- It divides its expenses into the following categories: o Operating expenses I am. payroll Secondly. Additives Third. Depreciations of production lines Fourthly. Wages v. Energy expenses VI. health insurance Seventh. Maintenance o General and administrative expenses I am. Staff salaries Secondly. Travel and transportation Third. health insurance Fourthly. Depreciation v. rent VI. hospitality Seventh. Cleaning Viii. Consumables Ninth. Maintenance o Financing expenses I am. Benefits Secondly. Commissions o Marketing and selling expenses I am. Staff salaries Secondly. Travel and transportation Third. health insurance Fourthly. Depreciation v. rent VI. hospitality Seventh. Cleaning Viii. Consumables Ninth. Maintenance x. Advertisement eleventh. Packaging twelveth. Commissions o Product development expenses I am. Staff salaries Secondly. health insurance Third. Programs Fourthly. equipment o Expenses for developing employee skills I am. travel Secondly. dispatch Third. payroll Fourthly. Courses 6- The company deals with checks in its dealings, whether it is customers or employees' checks. The company maintains a petty cash fund in the shekel currency only. 7- The company obtained a monopoly contract to distribute a set of sanitary ware for a period of ten years in exchange for an annual amount of $ 20,000 8- To develop the skills of the company's employees by sending some engineers abroad in order to develop their skills to develop the skills of the employees in the company 9- Customs taxes for all local laws 10- The annual corporation distributes profits according to the approval of the Board of Directors and issues the finance, the transfer currency, and the foreign currency index, as well as evaluating its assets according to accounting standards 11- Financing some of the company's activities by borrowing short-term from banks in dollar currency 12- The company rents through the financial lease method some other computerized devices in production