The following account titles were drawn from the general ledger of Holt Food Supplies, Incorporated (HFSI): Computers, Operating Expenses, Rent Revenue, Building, Cash, Notes Payable, Land, Utilities Payable, Utilities Expense, Trucks, Gasoline Expense, Retained Earnings, Supplies, Accounts Payable, Office Furniture, Salaries Expense, Common Stock, Service Revenue, Interest Expense, Dividends, and Supplies Expense. 

Required: 

a. Create an accounting equation using the elements assets, liabilities, and stockholders equity. List each account title under the element of the accounting equation to which it belongs. 

b. Will all businesses have the same type of accounts? Explain your answer.