Direction: Determine whether the following accounts is a Current Asset, Non-Current Asset, Current Liability, or Non-Current Liability. Write CA - if Current Asset; NCA - if Non-current Asset; CL - if Current Liability; and NCL - if Non-Current Liability, and NOT - if not an asset or liability account Example 1: Accounts Payable - CL Example 2: Prepaid Insurance Expense - CA Example 3: Salaries Expense - NOT 1. Land 2. Rent Expense 3. Owner's Capital 4. Prepaid Interest Expense 5. Accounts Receivable 6. Salaries Payable 7. Advertising Expense 8. Interest Expense 9. Office Supplies 10. Computer Equipment 11. Furnitures and Fixtures 12. Miscellaneous Expense 13. Salaries Expense 14. Delivery Income 15. Building 16. Transportation Equipment 17. Notes Receivable 18. Accrued Rent Expense 19. Prepaid Insurance Expense 20. Accrued Interest Income 21. Accrued Utilities Expense 22. Service Vehicle 23. Cash on Hand 24. Cash in Bank 25. Owner's Drawing 26. Utilities Payable 27. Office Equipment 28. Machinery 29. Mortgage Payable 30. Unearned Rent Income