On January 1, 2010, Cary Parsons Established a Catering Service

On January 1, 2010, Cary Parsons established a catering service. Listed below are accounts she would like to open in the general ledger. List the accounts in the order in which they should appear in the ledger and propose a two-digit account numbering scheme that is consistent with the rules of a proper chart of accounts.

$\begin{array}{ll}\text { 1. } & \text { Cash } \\ \text { 2. } & \text { Supplies } \\ \text { 3. } & \text { Equipment } \\ \text { 4. } & \text { Accounts Payable } \\ \text { 5. } & \text { Capital Stock } \\ \text { 6. } & \text { Wages Expense } \\ \text { 7. } & \text { Rent Expense } \\ \text { 8. } & \text { Truck } \\ \text { 9. } & \text { Utilities Expense } \\ \text { 10. } & \text { Dividends } \\ \text { 11. } & \text { Truck Expense } \\ \text { 12. } & \text { Prepaid Insurance } \\ \text { 13. } & \text { Fees Earned } \\ \text { 14. } & \text { Misceellaneous Expense } \\ \text { 15. } & \text { Insurance Expense } \\ \text { 16. } & \text { Notes Payable } \\ \text { 17. } & \text { RetainedEarnings } \\ 18 . & \text { Accounts Receivable }\end{array}$