Each of the following accounts is either an Asset (A), Liability (L), Shareholders Equity (SE), Revenue (Rev), Expense (Exp) or Dividend (Div) account. Mark the first blank with the appropriate classification A, L, SE, Rev, Exp or Div. If you have identified an item as either an Asset or Liability, mark the second blank as C if the item is current or LT for Long-Term.

	A/L/SE/Rev/Exp/Div	C/LT
Car loan
Software expense
Wage expense
Office furniture
Long-term investments
Inventory
Small tools
Accounts payable
Retained earnings
Accounts receivable
Property
Repair revenue
Maintenance expense
Interest expense
Salaries payable
Subscription revenue
Common shares
Telephone equipment
Sales revenue
Income tax expense
Mortgage payable
Cash
Telephone expense
Income tax expense
Property tax grant