Congratulations! You have been selected as an intern for Pima Medical Center, Inc. That's the good news. The bad news is that you have been instructed to clean up the basement file room and it is a messthere are file folders all over the floor. The previous intern was supposed to put each file folder in the appropriate file cabinet drawer and identify which financial statement the account is reported on, but instead, he put them in alphabetical order. The file folders are listed in alphabetical order below. Your assignment is to 1. place each file folder in the CORRECT file cabinet drawer: Asset, Liability, Equity, Revenue, or Expense 2. select the financial statement the account is reported on: Income Statement or Balance Sheet. The first one has been done for you. Complete the remaining items.

File Folder Name	File Drawer	Financial Statement
Accounts Payable	Liability	Balance Sheet
Accounts Receivable
Accrued Expenses Payable
Accumulated Depreciation on Computer Equipment
Accumulated Depreciation, Building Improvements
Accumulated Depreciation, Buildings
Accumulated Depreciation, Equipment
Accumulated Depreciation, Furniture and Fixtures
Accumulated Depreciation, Leasehold
Accumulated Depreciation, Vehicles
Additional Paid in Capital
Advertising Expense
Allowance for Doubtful Accounts
Amortization Expense
Ancillary Revenue
Auto Expenses
Automobile Expenses
Bad Debt Expense
Bank Fees
Bank Loans Payable
Bank Service Charges
Building Improvements
Buildings
Cash on Hand (e.g. in cash registers)
Cash Over and Short
Central Patient Supply Inventory
Charitable Contributions Expense
Checking Account
Common Stock
Computer Equipment
Consulting & Accounting Expense
Current Portion of Long-term Debt
Deferred.Unearned Revenue
Deposits from Patients
Depreciation Expense
Dues and Subscriptions Expense
Employee Benefit Expense, Health Insurance
Employee Benefit Expense, Pension Plans
Equipment
Federal Payroll Taxes Payable
Furniture and Fixtures
FUTA Tax Payable
Gain/Loss on Sale of Assets
Income Tax Expense
Income Taxes Payable
Inpatient Revenue
Insurance Expense, General Liability
Insurance Expense, Malpractice
Interest Expense
Interest Income
Investments - Certificates of Deposit
Investments - Money Market
Janitorial Expenses
Lab Inventory
Land
Laundry Expense
Leasehold Improvements
Legal and Professional Expense
Licenses Expense
Loss on NSF Checks
Maintenance Expense
Meals and Entertainment Expense
Notes Payable
Notes Receivable - Current
Notes Receivable, Non-current
Office Expense
Other Current Assets
Other Current Liabilities
Other Expense
Other Income
Other Long-term Liabilities
Other Receivables
Other Revenue
Other Taxes
Outpatient Revenue
Owners Contribution
Owners Draw
Payroll Checking Account
Payroll Tax Expense
Petty Cash
Postage Expense
Prepaid Expenses
Prepaid Interest
PTO expense
Regular Checking Account
Rent Expense
Repairs and Maintenance Expense
Retained Earnings
Sales Tax Payable
Supplies Expense, Office
Supplies Inventory
Surgery Supply Inventory
SUTA Payable
Telephone & Internet Expense
Training Expense
Travel Expense
Utilities Expense
Vehicles
Wages and Salaries Expense
Wages Payable