Boekhouders Friesland
| Plaats | Boekhouders |
| 1 | |
| 1 | |
| 5 | |
| 3 | |
| 3 | |
| 1 | |
| 1 | |
| 4 | |
| 1 | |
| 1 | |
| 1 | |
| 5 | |
| 1 | |
| 1 | |
| 1 | |
| 5 | |
| 5 | |
| 2 | |
| 5 | |
| 1 | |
| 9 | |
| 1 | |
| 35 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 7 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 7 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 7 | |
| 1 | |
| 6 | |
| 1 | |
| 1 | |
| 1 | |
| 11 | |
| 3 | |
| 2 | |
| 20 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 6 | |
| 4 | |
| 5 | |
| 2 | |
| 2 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 45 | |
| 11 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 3 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 14 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 10 | |
| 4 | |
| 1 | |
| 20 | |
| 1 | |
| 4 | |
| 3 | |
| 4 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 2 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 5 | |
| 3 | |
| 2 | |
| 3 | |
| 1 | |
| 1 |