The following account titles were drawn from the general ledger of Gutter Control, Incorporated (GCI): Cash, Notes Payable, Land, Accounts Payable, Office Furniture, Salaries Expense, Common Stock, Service Revenue, Interest Expense, Utilities Payable, Utilities Expense, Trucks, Supplies, Operating Expenses, Rent Revenue, Dividends, Computers, Building, Supplies Expense, Gasoline Expense, Retained Earnings, Dividends.

Required
a. Create an accounting equation using the elements assets, liabilities, and stockholders' equity. List each account title under the element of the accounting equation to which it belongs.
b. Will all businesses have the same number of accounts? Explain your answer.