Listed below are several accounts listed from a company's trial balance (The accounts belong to a manufacturing company). Next to each account put the letter corresponding to the transaction cycle used to audit the account.

S = Sales and collection cycle

I = Inventory and warehousing cycle

A = Acquisition and payment cycle

C = Capital acquisition and repayment cycle

P = Payroll and personnel cycle

1. Sales Revenues ______

2. Sales Returns and allowances _____

3. Common Stock _____

4. Building _____

5. Land _____

6. Rent Expenses____

7. Rent Payable _____

8. Notes Payable ______

9. Sales and commissions expenses _____

10. Inventory _______

11. Accounts receivables ______

12. Salaries Expenses _____

13. Salaries Payable _____

14. Direct Labor Cost _____

15. Material Cost _____

16. Factory Overhead Cost _____