You have an organization (org) named "ABC Computers". The headquarter is at Gazipur Industrial Area, Block A, Gazipur, Dhaka. The org has 3 assembling factories. One is at Tejgaon Industrial Area, Dhaka, Bangladesh and another two are at Hyderabad IT Park, India.

Also, it has 5 warehouses. 2 located in Bangladesh and other 3 located in India. 1 warehouses in Bangladesh store all raw materials while the other stores all finished goods. In India, 1 warehouse stores raw materials while 2 others store finished goods. There are 5 sales centers in Bangladesh and they are in- Gulshan 1-Dhaka, Kuril-Dhaka, Motijheel-Dhaka, Uttara-Dhaka and Lalkhan Bazar-Chittagong. There are 6 sales centers in India located at- Bandra-Bombay, New Market-Kolkata, Panaji-Goa, Agra, Noida-Meerut, and New Delhi city-New Delhi.

Besides, In Bangladesh, there are 2 service centers located at Tejgaon Industrial-Dhaka and Lalkhan Bazar-Chittagong. In India, 3 service centers are located at- Bandra-Bombay, New Market-Kolkata and New Delhi city-New Delhi.

List of products assembled by both countries:

In Bangladesh-

• PC for basic users (with Intel i3 11th gen processor, 24 inch full HD monitor, 8 GB RAM basic mouse and keyboard)
• PC for gamers (with Intel i7 11th gen processor, 24 inch full HD 144hz monitor, 16 GB RAM gaming mouse and keyboard)
• PC for video and image editors (with Intel i9 11th gen processor, 24 inch full HD 144hz monitor, 16 GB RAM basic mouse and keyboard)

In India-

• Laptop for basic users (with Intel i3 11th gen processor, 14 inch HD display, 8 GB RAM)
• Laptop for gamers (with Intel i7 11th gen processor, 16 inch full HD 144hz display, 16 GB RAM gaming mouse and keyboard)
• Laptop for video and image editors (with Intel i9 11th gen processor, 16 inch full HD 144hz display, 16 GB RAM)

Question:

1. What general ledger accounts would be used to carry out the purchasing activities? Mention the name of those with the account number.