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Accounts and the Balance Sheet Equation Let's become more familiar with some of the typical accounts that we will find in most businesses and review where they belong on the balance sheet equation, > View instructions on how to use this feature ITEMS ACCOUNTS GOODWILL RETAINED RECEIVABLE WAGES PAYABLE EARNINGS PAID-IN CAPITAL INVESTMENTS PROPERTY, PLANT, & EQUIPMENT (P.P&E) SALARY EXPENSE NOTES PAYABLE LONG TERM DEBT CATEGORY ASSETS LIABILITIES OWNERS' EQUITY