Manufacturing Accounts:
Material Inventory - Material A, January 1	$ 8,908.00
Material Inventory - Material A, December 31	$ 10,866.00
Material Inventory - Material Q, January 1	$ 16,800.00
Material Inventory - Material Q, December 31	$ 22,862.00
Work in Process Inventory, January 1	$ 45,600.00
Work in Process Inventory, December 32	$ 117,600.00
Material Purchased Cost - Material A	$ 98,664.00
Materials Purchased Cost - Material Q	$ 405,360.00
Direct Manufacturing Labor Cost - Dept A.	$ 301,000.00
Direct Manufacturing Labor Cost - Dept B	$ 230,336.00
Supervisory Labor Cost	$ 2,040,000.00
Set-Up Cost	$ 710,932.00
Utility Cost	$ 34,158.00
Engineering cost	$ 98,436.00
Fringe Benefit Cost	$ 427,710.00
Purchasing Cost	$ 123,120.00
Data Entry Cost	$ 29,066.00
Depreciation Cost	$ 840,000.00
Property Tax Cost	$ 40,800.00
Insurance cost	$ 132,000.00
Non-manufacturing Accounts:	$ -
Notes Payable - Short-term	$ 216,000.00
Retained Earning - January 1	$ 1,569,000.00
Finished Goods Inventory, January 1	$ 92,532.00
Cash	$ 741,606.00
Finished Goods Inventory, December 31	$ 109,440.00
Interest Expense (General & Admin)	$ 28,800.00
Accounts Payable	$ 270,628.00
Marketing, Delivery Expense	$ 787,200.00
Marketing, Advertising expense	$ 285,600.00
Plant and equipment	$ 9,794,400.00
Income tax payable	From Income Statement
Accumulated Depreciation	$ 2,160,000.00
Administrative expense	$ 840,000.00
Accounts receivable	$ 744,000.00
Sales revenue	$ 9,040,800.00
Dividends Declared	$ 720,000.00
Common Stock	$ 6,360,000.00

Problem:

Identify each account type, like cash is an Asset, accounts payable is a liability, etc.