LLB Company's accounting records reported the following

account balances as of December $31,2028$:

Accounts payable $............$ $$35$

Accounts receivable $.........$ $$30$

Accumulated depreciation $....$ $$19$

Cash $........................$ $$14$

Common stock $................$ $$68$

Cost of goods sold $..........$ $$33$

Dividends $...................$ $ $6$

Equipment $...................$ $$56$

Interest revenue $............$ $$16$

Inventory $...................$ $$39$

Loss on sale of land $........$ $$11$

Patent $......................$ $$41$

Prepaid rent $................$ $$32$

Rent expense $................$ $ $8$

Retained earnings $...........$ $$17($at Jan. $1,2028)$

Sales revenue $...............$ $$94$

Unearned revenue $............$ $$21$

How many of the above accounts would be classified as

permanent accounts?