On January 1, Cassie Harris established a catering service. Listed below are accounts she would like to open in the general ledger. Propose a two-digit account numbering scheme that is consistent with the rules of a proper chart of accounts.

		Account Numbering
1.	Cash
2.	Supplies
3.	Equipment
4.	Accounts Payable
5.	Cassie Harris, Capital
6.	Wages Expense
7.	Rent Expense
8.	Truck
9.	Utilities Expense
10.	Cassie Harris, Drawing
11.	Truck Expense
12.	Prepaid Insurance
13.	Fees Earned
14.	Miscellaneous Expense
15.	Insurance Expense
16.	Notes Payable
17.	Accounts Receivable