You are given the following list of accounts.

Rent Expense

Accounts Receivable

Capital Stock

Advertising Expense

Cash

Office Equipment

Land

Notes Payable

Supplies

Salaries Expense

Dividends Payable

Sales Revenue

Accounts Payable

Owners Equity

Building

Owners Withdrawals

Interest Expense

Mortgage Payable

Prepaid Insurance

Vehicle

Create a chart of accounts using the following numbering sequence.

Assets: 100-199

Liabilities: 200-299

Equity: 300-399

Revenue: 400-499

Expenses: 500-599