In the first column below, put "B" if the item goes on the balance sheet or "i" if it goes on the income statement. In the second column, put one of the following: "CA" if it's a current asset "P" if it's property, plant and equiptent (also known as plant assets or fixed assets) "V" if it's classified as an investment "CL" if it's a current liability "LTL" if it's a long-term liability "SE" if it's stockholder's equity "R" if it's revenue "E" if it's expense Accounts payable Accounts receivable Accumulated other comprehensive income Advertising expense Bonds payable, due in 15 years Building Cash equivalents Common stock Cost of rent for the current accounting period Current portion of long-term debt Deferred Revenue (will be earned this year) Income tax expense Land held for resale Restricted cash, to be used to pay the bonds Retained earnings Salaries expense Sales Supplies