LIABILITIES
299000

UPDATE    Accounts
SET              AccountNo = '29' + RIGHT(AccountNo, 4), AccountType = 'LIABILITIES', ParentAccount = 299000
WHERE     (AreaID = 12)


UPDATE    Accounts
SET              AccountNo = '42' + RIGHT(AccountNo, 4), AccountType = 'EXPENSES', ParentAccount = 420000
WHERE     (AreaID = 18)