The accounts that will be used by Three Brothers Moving Company follow. Prepare a chart of accounts for the firm. Classify the accounts by type, arrange them in an appropriate order, and assign suitable account numbers.

Trey Calhoun, Capital........Salaries Expense

Office Supplies ............Prepaid Rent

Accounts Payable ..........Fees Income

Cash ...............Accounts Receivable

Utilities Expense ...........Telephone Expense

Office Equipment .........Trey Calhoun, Drawing