1. Interest payable

   	A.	long-term liabilities
   	B.	current liabilities
   	C.	expense
   	D.	stockholder's equity
   	E.	current asset

QUESTION 20

1. Salaries payable

   	A.	long-term liabilities
   	B.	current liabilities
   	C.	expense
   	D.	intangible asset
   	E.	stockholder's equity

QUESTION 21

1. Current portion of long-term debt

   	A.	long-term liabilities
   	B.	current liabilities
   	C.	expense
   	D.	stockholder's equity
   	E.	property, plant & equipment

QUESTION 22

1. Mortgage payable

   	A.	long-term liabilities
   	B.	current liabilities
   	C.	expense
   	D.	long-term asset
   	E.	stockholder's equity

QUESTION 23

1. Common Stock

   	A.	long-term liabilities
   	B.	intangible asset
   	C.	current asset
   	D.	stockholder's equity
   	E.	property, plant & equipment

QUESTION 24

1. Trademarks

   	A.	current asset
   	B.	intangible asset
   	C.	property, plant & equipment
   	D.	revenue
   	E.	long-term investment

QUESTION 25

1. Retained Earnings

   	A.	current asset
   	B.	property, plant & equipment
   	C.	intangible asset
   	D.	revenue
   	E.	stockholder's equity

QUESTION 26

1. Accounts payable

   	A.	current asset
   	B.	property, plant & equipment
   	C.	intangible asset
   	D.	revenue
   	E.	current liability

QUESTION 27

1. Income taxes payable

   	A.	current asset
   	B.	property, plant & equipment
   	C.	intangible asset
   	D.	revenue
   	E.	current liability

QUESTION 28

1. Bonds payable

   	A.	current asset
   	B.	long-term investments
   	C.	property, plant & equipment
   	D.	intangible assets
   	E.	expense
   	F.	long-term liability

QUESTION 29

1. Treasury stock

   	A.	current asset
   	B.	long-term investment
   	C.	property, plant & equipment
   	D.	intangible asset
   	E.	contra-stockholder's equity

QUESTION 30

1. Loss on sale of equipment

   	A.	current asset
   	B.	intangible asset
   	C.	long-term investment
   	D.	property, plant & equipment
   	E.	not a balance sheet item

QUESTION 31

1. Dividends payable

   	A.	current asset
   	B.	current liability
   	C.	long-term liability
   	D.	stockholder's equity
   	E.	long-term investment