#12 in the blank space beside each numbered balance sheet item enter the letter of its balance sheet classification. If the item should not appear on the balance sheet, enter an X in the blank.

A. Current Asset

B. Plant assets

C. Current liabilities

D. Long-term liability

G. Equity

X. NOT on the balance sheet

1. Accounts receivable _______________

2. Salaries payable ________________

3. Accounts payable ________________

4. Retained Earnings __________________

5. Cash __________________

6. Allowance for uncollectible accounts _____________

7. Equipment ______________

8. Inventory ________________

9. Pre-paid expense ________________

10. Current portion of long-term note payable ________________

11. Accumulated depreciation Truck __________________

12. Office equipment ___________________

13. Office Supplies _____________________

14. Note Payable __________________

15. Prepaid insurance _________________

16. Sales _________________________

17. Utilities expense ______________________

18. Salary expense _________________________

19. Sales _______________________

20. Unearned Revenue ____________________________

21. Cost of Goods Sold __________________________

22. Common Stock _______________________

23. Sales Returns & Allowances ______________________