For a I am uploading an excel file. Kind of makes it easier.
b) No, not all business have the same number of accounts due to various reasons. The most important is due is the type of business an entity is running. For example a service business has different expenes and revenues, than a sales merchandising business, which may also have cost of goods sold as an expense. Apart from that, smaller business does not lower number of accounts, while a large corporation will have a greater number of accounts.