Using the list of accounts below, construct a chart of accounts for a merchandising business that rents out a portion of its building, and assign account numbers and arranging the accounts in balance sheet and income statement order ("1" for assets, and so on). Each account number should have three digits. Contra accounts should be designated with a decimal of the account (100.1 for contra of account 100). Assets and liabilities should be in order of liquidity, expenses should be in alphabetical order. 
Definitions:
Time And Motion Studies
The analysis of work processes through the observation and timing of tasks to improve efficiency.
Globalised World
A world where nations, economies, and cultures have become interconnected and interdependent due to globalization.
Labour Markets
The supply and demand dynamics of workers, where employers seek to hire labor and individuals offer their skills and abilities in exchange for compensation.
Business Dealings
The formal relations and transactions conducted between businesses or between businesses and individuals.
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