Accounts (move to the correct location) Cash Accounts Payable Common Stock Sales Cost of Goods Sold (COGS) Revenue Bonds Payable Equipment Notes Payable Inventory Unearned Revenue Prepaid Insurance Accumulated Depreciation Patent Loss on Equipment Gain on Equipment Salaries Expense Utilities Expense Customer Deposits R&D Expense Treasury Stock Retained Earnings Land Preferred Stock Accounts Receivable Add. PIC - Common Stock Add. PIC - Preferred Stock Discounts on Bonds Payable Premium on Bonds Payable Assets Liabilities Owners' Equity Income Statement (will increase net income) Income Statement (will decrease net income) Full Momo