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P5. Selected amounts from Trent Company's trial balance of 12/31/2013 appear below: 1. Accounts Payable 160,000 2. Accounts Receivable 150,000 3. Accumulated Depreciation Equipment 200,000 4. Allowance for Doubtful Accounts 20,000 5. Bonds Payable 500,000 6. Cash 150,000 7. Common Stock 60,000 8. Equipment 840,000 9. Insurance Expense 30,000 10. Interest Expense 10,000 11. Merchandise Inventory 300,000 12. Notes Payable (due 6/1/2014) 200,000 13. Prepaid Rent 150,000 14. Retained Earnings 15. Salaries and Wages Expense 818,000 328,000 (All of the above accounts have their standard or normal debit or credit balance.) Indicate the proper balance sheet classification of each of the 15 numbered accounts in the 12/31/2013 trial balance by placing the associated numbers below each of the following classifications. If the account title would appear on the income statement, do not put the number in any of the classifications. EU a. Current assets 4 b. Property, plant, and equipment c. Current liabilities d. Long-term liabilities e. Stockholders' equity