1. Indicate the status of each of the listed ledger accounts.

Account	Temporary (T) or Permanent(P)	Normal Balance Dr. or Cr.	Income statement (I) or Balance sheet (BS)	Closed with a Debit(Dr) or Credit(Cr)
Ex. Purchases allowance	T	Cr.	I	Dr.
Accumulated depreciation
Dividend received from inv.
Advertising expense
Unearned revenue
Office Supplies
Freight/transport in
Accounts receivable
Common stock
Salaries payable
Sales discount