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Using the following list of accounts, construct a chart of accounts for a merchandising business that rents out a portion of its building, and assign account numbers and arrange the accounts in balance sheet and income statement order ("1" for assets, and so on). Each account number should have three digits. Contra accounts should be designated with a decimal of the account (100.1 for contra of account 100). Assets and liabilities should be in order of liquidity; expenses should be in alphabetical order.

Accounts Payable		Interest Expense		Salaries Payable
Accounts Receivable		Land		Sales
Accumulated Depr.Equip.		Merchandise Inventory		Supplies Expense
Advertising Expense		Notes Payable		Unearned Revenue
Cash		Office Supplies		Utilities Expense
Cost of Merchandise Sold		Owner, Capital
Depreciation ExpenseEquip.		Owner, Drawing
Equipment		Rent Revenue
		Salaries Expense