Identify the following accounts as one of the following categories assuming the date is December 31, 2014:

a) Current asset

b) Property, plant and equipment

c) Current liability

d) Long-term liability

e) Owner's equity

1) ________ Cash

2) ________ Philip Curtis, Capital

3) ________ Accounts payable

4) ________ Mortgage payable due June 30, 2018

5) ________ Building

6) ________ Salary payable

7) ________ Unearned service revenue

8) ________ Equipment

9) ________ Accumulated amortization

10) ________ Accounts receivable