Problem 3: Developing a Chart of Accounts Rodrigo Lucena organized a new business and named it Lucena Business Consultancy. Listed below are the accounts that will be needed in the ledger: Consulting Revenues Accounts Receivable Building Cash Rent Expense Lucena, Withdrawals Income Summary Office Supplies Expense Lucena, Capital Notes Payable Furniture and Fixtures Land Miscellaneous Expense Referral Revenues Accumulated Depreciation - Building Accumulated Depreciation - Furnitures & Fixtures Depreciation Expense - Building Depreciation Expense - Furnitures and Fixtures Prepaid Rent Interest Expense Salaries Expense Unearned Consulting Revenues Office Supplies Interest Payable Insurance Expense Accounts Payable Required: Arrange these accounts in the order in which they would appear in the ledger. Assign each account a number, using a three-digit numbering scheme: the 100 series for assets, the 200 series for liabilities, etc. Use the second digit to indicate specific accounts with a major category; for example, Cash would be account number 110.