/ fr Column C. Column C. Column A. If an Asset or Liability, is itIf (C) Income Column A. Column B. Balance SheetNormal L Classification Balance Current (A) oror (D) Long-Term Expense? Account Name Asset (A), Liability (B) orDebit (D) or(B) N/A (N/A (B) N/A (N/A means not means not applicable applicable) Stockholders' Credit (C) Equity(E 112 113 114 115 116 Cash Accounts Receivable Allowance for Bad Debt Inventory Supplies Land Building Equipment Accumulated Depreciation Intangible Assets Long Term Notes Receivable 38 39 40 41 42 43 75 76 78 79 80 81 82 83 84 85 118 119 120 121 122 45 46 47 48 10 11 Sheet1 Sheet2 Sheet3 15 Accounts Payable 16 Notes Payable-Current 17 Interest Payable 18 Deferred Rent 19 Salaries & Wages Payable 20 Taxes Payable 21 Dividends Payable 22 Long-Term Notes Payable 23 Bonds Payable 24 Premium on Bonds Payable 25 Discount on Bonds Payable 26 Common Stock 27 Preferred Stock 28 Paid in Capital in excess of par25 29 Dividends 30 Treasury Stock 12 13 14 15 16 17 18 19 20 21 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 49 50 51 52 53 54 86 87 89 90 91 92 93 94 95 96 97 98 56 57 58 59 60 61 62 63 64 65 23 24 100 101 102 26 27 28 31 Revenue 103 104 105 106 107 108 109 110 140 141 142 143 144 145 146 147 148 32 Fees Earned 33 Commissions Earned 34 Cost of Goods Sold 35 Salaries & Wages 36 Payroll Tax Expense 37 Sales Tax Expense 38 Supplies Expense 39 Rent Expense 40 Income Tax Expense 29 30 31 32 2 67 68 69 70 71 72 73 74 34 35 36 37