Chart of Accounts : Assets (1000-1999)
1100	Cash
1200	Accounts Recievable
1300	Direct Materials
1350	Indirect Materials & Factory Supplies
1400	Work In Process
1500	Finished Goods
1600	Prepaid Advertising
1650	Prepaid Insurance
1700	Office Supplies
1800	Factory Equipment
1800.1	Accumulated Dep. - Factory Equip.
1850	Office Equipment
1850.1	Accumulated Dep. - Office Equip.
Liabilities : (2000-2999)
2100	Accounts Payable
2200	Salaries Payable
2300	Federal Witholding Tax Payable
2325	FICA Tax Payable
2350	FUTA Tax Payable
2375	SUTA Tax Payable
2500	Unearned Revenue
Owner's Equity (3000-3999)
3100	Common Stock ($10 Par)
3150	Paid In Cap. in Excess of Pay - Common
3700	Retained Earnings
3900	Income Summary
Revenues (4000-4999)
4100	Sales
4200	Sales Discounts
Expenses (5000-599)
5100	Cost of Goods Sold
5150	Factory Overhead
5200	Sales Salaries Expense
5225	Officers' Salaries Expense
5250	Office Salaries Expense
5300	Rent Expense
5350	Advertising Expense
5400	Utilities Expense
5450	Office Supplies Expense
5500	Postage Expense
5550	Telephone Expense
5575	Insurance Expense
5600	Depreciation Expense
5700	Payroll Tax Expense
5800	Bad Debt Expense
5900	Miscellaneous Expense

What information do I need to create this? I don't understand exactly what it is asking me to do. Also, where do I find the posting reference - is it account numbers?

CREDIT ACCOUNT NUMBER 1100 1200 1300 1350 1400 1500 1600 1650 1700 1800 1800.1 ICE CREAM SYSTEMS Trial Balance January 1, 20- DESCRIPTION DEBIT Cash $117.964.23 Accounts Receiv- able 51,484.00 Direct Materials 64,350.00 Indirect Materials & Factory Supplies 18,772.00 Work in Process 142,695.00 Finished Goods 27,696.00 Prepaid Advertising Prepaid Insurance Office Supplies 342.25 Factory Equipment 246,857.00 Accumulated Depreciation Factory Equipment Office Equipment 38,567.00 Accumulated Depreciation- Office Equipment Accounts Payable Salaries Payable FWT Payable FICA Tax Payable FUTA Tax Payable SUTA Tax Payable Unearned Revenue Common Stock ($10 Par) Paid-In Capital in Excess of Par Common Retained Earnings $708,727.48 99,653.35 1850 1850.1 18.845.66 9,814.00 2100 2200 2300 2325 2350 2375 1,613.11 822.68 1,032.39 1,871.20 2500 3100 350,000.00 3150 3700 32,500.00 192,575.09 TOTALS $708,727.48 PROJECT INSTRUCTIONS 1. Set up the General Ledger accounts, Accounts Receivable, and Accounts Payable accounts. Use the following blank forms (make as many copies as necessary). Insert the beginning balances from the Trial Balance and Schedules of Accounts Receivable and Payable. BALANCE DATE ITEM POST REF. DEBIT CREDIT DEBIT CREDIT