Indicate whether each of the following would be reported in the financial statements as a (a) current asset, (b) property, plant, and equipment, (c) current liability, (d) revenue, or (e) expense: 1. Truck Current Asset 2. Accumulated Depreciation Property, Plant, and Equipment 3. Telephone Expense Expense 4. Fees Earned Revenue 5. Wages Payable Current Liability Current Asset 6. Prepaid Insurance 7. Office Supplies 8. Dining Expense Property, Plant, and Equipment Expense Current Liability 9. Unearned Rent Beachside Realty rents condominiums and furnishings. Below is the adjusted trial balance at December 31. Credit Beachside Realty Adjusted Trial Balance December 31 Debit Cash 1,500 Accounts Receivable 2,000 interest Receivable 100 Prepaid Insurance 1,600 Notes Receivable (long-term) 2,800 Equipment 15,000 Accumulated Depreciation Accounts Payable Accrued Expenses Payable Income Taxes Payable Uneared Rent Fees Common Stock Retained Eamings Dividends 7,000 Rent Fees Earned Furniture Rental Revenue interest Revenue Wages Expense 19,000 Depreciation Expense 1,800 Utilities Expense 320 Insurance Expense 700 Maintenance Expense 9,000 Income Tax Expense 2.700 58,520 3,000 2,400 3.920 2,700 SOD 5,000 2,700 37,000 1,200 100 58,520 Prepare the entry required to close the Dividends account at the end of the period. If an amount box does not require an entry, leave it blank. Dec. 31 Retained Earnings Dividends