Callow Youth Clothing Is a Boutique Retailer Located in Estes

Multiple Choice

Callow Youth Clothing is a boutique retailer located in Estes Park,Colorado.It is a sole proprietorship that stocks an inventory of between 80 and 160 different products.Inventory is updated in real time by the AIS.When designing a chart of accounts for this business,what is the minimum number of digits necessary to represent the general ledger account code,including subsidiary ledgers?

A) 4
B) 6
C) 7
D) 9