[nada5911]

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

[pready]

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