1. Create a chart of accounts for Roger Fisher, who owns Fisher’s Boat Rentals. Arrange the accounts receivable, accounts payable, and expense accounts in alphabetical order. Assign the appropriate 3-digit account number to each account and place them under the correct headings. Initially number the accounts by 10.

Roger Fisher, Drawing
Cash
Accounts Payable – U.S. Fuel Services
Accounts Receivable – Salmon Slayers
Supplies
Insurance
Rent Expense
Fuel Expense
Roger Fisher, Capital
Sales
Advertising Expense
Accounts Payable – Boats Wholesale
Insurance Expense