Using the List of Accounts Below, Construct a Chart of Accounts

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 arrange 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.? $$\begin{array} { | l | l | l | } \hline\text { Accounts Payable } & \text { Interest Expense } & \text { Salaries Payable } \\\hline \text { Accounts Receivable } & \text { Land } & \text { Sales } \\\hline \text { Accumulated Depr.-Equip. } & \text { Merchandise Inventory } & \text { Supplies Expense } \\\hline \text { Advertising Expense } & \text { Notes Payable } & \text { Unearned Revenue } \\\hline & & \\\hline \text { Cash } & \text { Office Supplies } & \text { Utilities Expense } \\\hline \text { Cost of Merchandise Sold } & \text { Owner, Capital } & \\\hline \begin{array} { l } \text { Depreciation Expense- } \\\text { Equip. }\end{array} & \text { Owner, Drawing } & \\\hline \text { Equipment } & \text { Rent Revenue } & \\\hline & \text { Salaries Expense } & \\\hline\end{array}$$