Pick one account and assign an account number. Arrange the accounts in balance sheet and income statement order. Each account number is three digits: the first digit is to indicate the major classification (for example 1 for assets); the second digit is to indicate the subclassification (1) for current assets, and so on); and the third digit is to identify the specific account (110 for Cash, and so on)

___Accounts Payable

___Accounts Receivable

___Accumulated Depreciation

___Advertising Expense

___Cash

___Common Stock

___Cost of Goods Sold

___Customer Refunds Payable

___Delivery Expense

___Depreciation Expense

___Dividends

___Estimated Returns Inventory

___Interest Expense

___Interest Revenue

___Inventory

___ Land

___Selling Expense

___Notes Payable

___Office Equipment

___Office

___Office Supplies

___Office Supplies Expense

___Prepaid Insurance

___Sales