The Chart of Accounts Classify the Accounts to Make Identification

The chart of accounts classify the accounts to make identification of the accounts easier. This is done by way of assigning a number to each account. The first number identifies the classification of the type of account. Which of the following indicates the use of this classification?

A) 1-Assets, 2-Liabilities, 3-Owner's Equity, 4-Expenses, 5-Revenues
B) 1-Assets, 2-Liabilities, 3-Owner's Equity, 4-Revenues, 5-Expenses
C) 1-Assets, 2-Owner's Equity, 3-Revenues, 4-Expenses, 5-Drawing
D) 1-Owner's Equity, 2-Drawing, 3-Revenues, 4-Expenses