LeadCo School is a newly organized business that teaches people how to inspire and influence others. The list of accounts to be opened in the general ledger is as follows:

$\backslash$table$[[$Accounts Payable,Prepaid Insurance$],[$Accounts Receivable,Rent Expense$],[$Cash$,$Retained Earnings$],[$Common Stock,Supplies$],[$Dividends$,$Supplies Expense$],[$Equipment$,$Unearned Rent$],[$Fees Earned,Wages Expense$],[$Miscellaneous Expense,$]]$

List the accounts in the order in which they should appear in the ledger of LeadCo School 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.$).$