Mark each of the accounts listed in the following table as follows:

In column (1), indicate in which statementincome statement (IS) or balance sheet (BS)the account belongs.

In column (2), indicate whether the account is a current asset (CA), current liability (CL), expense (E), fixed asset (FA), long-term debt (LTD), revenue (R), or stockholders equity (SE).

Account name	(1) Statement	(2) Type of account
Accounts payable	_______	_______
Accounts receivable	_______	_______
Accruals	_______	_______
Accumulated depreciation	_______	_______
Administrative expense	_______	_______
Buildings	_______	_______
Cash	_______	_______
Common stock (at par)	_______	_______
Cost of goods sold	_______	_______
Depreciation	_______	_______
Equipment	_______	_______
General expense	_______	_______
Interest expense	_______	_______
Inventories	_______	_______
Land	_______	_______
Long-term debts	_______	_______
Machinery	_______	_______
Marketable securities	_______	_______
Notes payable	_______	_______
Operating expense	_______	_______
Paid-in capital in excess of par	_______	_______
Preferred stock	_______	_______
Preferred stock dividends	_______	_______
Retained earnings	_______	_______
Sales revenue	_______	_______
Selling expense	_______	_______
Taxes	_______	_______
Vehicles	_______	_______