In the chart of accounts, each account number has two digits. the first digit indicates the major account group to which the account belongs. which of the following correctly identifies the major account groups typically represented by the numbers 1 through 5?
a) 1-assets, 2-liabilities, 3-stockholders' equity, 4-expenses, 5-revenues
b) 1-assets, 2-liabilities, 3-stockholders' equity, 4-revenues, 5-expenses
c) 1-assets, 2-stockholders' equity, 3-revenues, 4-expenses, 5-dividends
d) 1-stockholders' equity, 2-dividends, 3-revenues, 4-expenses, 5-common stock