Identify the proper categories where these accounts belong

1 income

2 cost of sale. 5 non current asset

3 operating expense. 6 current liability

4 current asset. 7 non current liability

8 Equity

___Income Tax Payable ___Common Stock

___Depreciation Expense - Building

___Cost of Goods Sold ___Interest Payable ___Capital ___Salaries Expense

___Bad Debt Expense ___Cash

___Interest Expense ___Accumulated Depreciation - Equipment ___Salaries Payable ___Inventory ___Long Term Loan @5% p.a.

___Income Tax Expense ___Unearned Revenue ___Prepaid Insurance ___Accounts Receivable

___Accounts Payable ___Revenue ___Depreciation Expense - Equipment ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___