I need to create a chart of accounts, format II from Health Care Fiance textbook, chapter 2 5th edition, using the scenario of small hometown pharmacy that may fill 50 prescriptions per day. It needs to be similar to exhibit 2-2 in the textbook. see below

Structure

XX XX X XXXX XX

Entity Fund Financial Primary Secondary

Designator Designator Statement Subclassification Subclassification