Outdoor Leadership 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:

Accounts Payable	Miscellaneous Expense
Accounts Receivable	Prepaid Insurance
Cash	Rent Expense
Equipment	Supplies
Fees Earned	Supplies Expense
Lorri Ross, Capital	Unearned Rent
Lorri Ross, Drawing	Wages Expense

List the accounts in the order in which they should appear in the ledger of Outdoor Leadership 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.).

When entering assets, enter them in order of liquidity; quickness to cash, with cash listed first.