Indicate in which section of the balance sheet each of the following accounts is classified. Use symbols CA for current assets, NCA for noncurrent assets, CL for current liabilities, LTL for a long-term liabilities, and SHE for stockholders' equity.

a. Prepaid Rent

b. Dividends Payable

c. Salaries Payable

d. Accumulated Depreciation: Equipment

e. Retained Earnings

f. Mortgage Payable (due in 15 years)

g, Unearned Service Revenue

h. Accounts Receivable

i. Land

j. Office Supplies