INSTRUCTIONS: The customary captions used in classifying balance sheet accounts are listed below. Classify each account by inserting the appropriate letter in the classification column.

CLASSES

A. Current assets B. Current liabilities C. Long-term liabilities D. Stockholders equity

E. Property, plant, and equipment

ACCOUNTS	Classification
0. Cash .......................................................................................................................	A
1. Note Payable (due in 90 days) ..........................................................................
2. Unearned Fees (less than a year) ....................................................................
3. Note Payable (due in 5 years) ...........................................................................