For each of the following accounts identify the classification, indicate the normal balance Side, and the financial statement on which it appears.

Account	Classification A-L-SE-R-E	Balance Side Dr. or Cr.	Financial Statement BS or IS
Accounting Fees Earned
Accounts Payable
Accounts Receivable
Accumulated Depletion Mineral Deposit
Accumulated Depreciation Equipment
Accrued Payroll Payable
Allowance for Doubtful Accounts
Automobiles
Bad Debts Expense
Building
Cash
Common Stock
Cost of Goods Sold
Depletion Expense Silver Mine
Depreciation Expense Building
Dividends
Gain on Sale of Equipment
Interest Receivable
Leasehold Improvements
Loss on Disposal of Equipment
Inventory
Mineral Deposit
Notes Payable
Notes Receivable
Office Supplies
Office Supplies Expense
Patent
Preferred Stock
Prepaid Insurance
Prepaid Rent
Retained Earnings
Salaries Expense
Salaries Payable
Sales
Sales Discounts
Sales Returns & Allowances
Sales Tax Payable
Short-Term Investments
Unearned Revenue