Exercise 4-14 The adjusted trial balance for Martell Bowling Alley at December 31, 2019, contains the following accounts. Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense Debit $128,800 14,520 4,680 18,040 62,400 67,000 780 7,360 2,600 $306,180 Common Stock Retained Earnings Accumulated Depreciation--Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Service Revenue Credit $90,000 25,000 42,600 12,300 97,780 18,720 2,600 17,180 $306,180 Exercise 4-15 Classify each of the following accounts taken from Raman Company's balance sheet. Accounts Balance Sheet Classification Accounts payable Accounts receivable Cash Study Common stock Patents Salaries and wages payable Inventory Stock investments (to be sold in 7 months) Accumulated depreciation-equipment Buildings Land (in use) Notes payable (due in 2 years)