Using the list of accounts below, construct a chart of accounts for a merchandising business that rents out a portion of its building, and assign account numbers and arranging 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		Equipment		Sales
Accounts Receivable		Interest Expense		Supplies Expense
Accumulated Depr.Equip.		Land		Unearned Revenue
Advertising Expense		Merchandise Inventory		Utilities Expense
Capital, Owner		Notes Payable
Cash		Office Supplies
Cost of Merchandise Sold		Rent Revenue
Depreciation Expense-Equipment		Salaries Expense
Drawing, Owner		Salaries Payable