Classify the following accounts into:

A. Comprehensive Income Statement

1. Net Sales

2. Cost of Sales

3. Selling Expense

4. Administrative Expense

5. Financing Costs

6. Other Expenses

7. Other Income

8. Income Tax Expense

9. Other Comprehensive Income

B. Stockholders' Equity

1. Paid In Capital

2. Retained Earnings

3. Unrealized Increases

4. Others

C. Liabilities

1. Current

2. Long Term

D. Non- Current Assets

1. Long term Investments (specify)

2. Property Plant and Equipment

3. Biological Assets

4. Intangibles

5. Other Assets

E. Current Assets

1. Cash and Cash Equivalents

2. Short-term investments (specify)

3. Receivables

4. Inventories

5. Prepaid Expense

You can write the answer like this: "Liabilities-Current". And Just write "None of the above" if the account doesn't fit in the A,B,C,D and E.

Here are the accounts that needs an answer:

1. Accrued Interest Income

2. Accrued Interest Expense

3. Holding loss for Investment in bonds

4. Holding gain for Investment in stocks

5. Holding gain for trading securities

6. Loss on sale of Trading securities

7. Gain on sale of Investment in stocks

8. Accounts Receivable

9. Accounts Receivable, Others

10. Doubtful accounts expense

11. Construction in progress (50%)

12. Construction in progress (95%)

13. Standby machinery and equipment

14. Breeding animals

15. Fruit trees

16. Trees in plantation forests

17. Dairy cattle

18. Milk from dairy cattle

19. Goodwill

20. Negative Goodwill

21. Trademarks

22. Patents

23. Fair value plan assets

24. Returnable containers

25. Land for growing rice

26. Equipment (temporarily idle)

27. Unearned Rent Income

28. Gross profit (regular sales)

29. Foreign exchange gain

30. Ducks in egg industry

31. Amortization expense- goodwill

32. Amortization expense- patent

33. Accounts payable

34. Accounts payable, others

35. Bonds payable due in 5 years with sinking fund

36. Indirect labor

37. Office supplies, Beginning

38. Office supplies, used

39.Scrap Inventory

40.Abandoned Machinery (to be sold within the year in as is condition)

41.Abandoned machinery