Account Analysis
Identify Catagory:
Asset (A), Liability (L), Owner's Equigy (OE)
Sub Accounts of OE: Capital (C), Withdrawals (W), Revenue (R), Expenses (Ex)

Service Revenue
Accumulated Deprec - Eq
O. Winfrey, Capital
Insurance Expense
Land
Medicare Tax Payable
Note Payable
Petty Cash
Office Supplies
Prepaid Rent
Payroll Tax Expense
Fees Earned
T. Jones, Capital

What is your question. This looks like you have to decide what category your accounts are. Very simple and straightforward.