Devise a coding scheme using block and sequential codes for the following chart of accounts for Jensen Camera Distributors.

Cash

Accounts Receivable

Office Supplies Inventory

Prepaid Insurance

Inventory

Investments in Marketable Securities

Delivery Truck

Accumulated Depreciation—Delivery Truck

Equipment

Accumulated Depreciation—Equipment

Furniture and Fixtures

Accumulated Depreciation—Furniture and Fixtures

Building

Accumulated Depreciation—Building

Land

Accounts Payable

Wages Payable

Taxes Payable

Notes Payable

Bonds Payable

Common Stock

Paid-In Capital in Excess of Par

Treasury Stock

Retained Earnings

Sales

Sales Returns and Allowances

Dividend Income

Cost of Goods Sold

Wages Expense

Utility Expense

Office Supplies Expense

Insurance Expense

Depreciation Expense

Advertising Expense

Fuel Expense

Interest Expense