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Step 1:
Note there are 2 steps to complete this sheet.
Create a chart of accounts for Roger Fisher, who owns Fisher's Boat Rentals. Fill in Row 8 & 9.
1. Assign the appropriate 3-digit account number to the account classification replacing the ?.
2. Cut/paste (or key) the account names (Rows 34-47) and place them under the correct classification.
3. Number the account names appropriately. Initially number the accounts by 10's.
4. Arrange the accounts payable, and expense accounts in alphabetical order.
