Match each account or description on the left with the appropriate classification on the right.

Accumulated depreciation Retained earnings Unearned subscription revenue Amounts earned by providing goods or services during a period Dividends declared but not paid Wages and salaries earned by employees during a period, whether paid in cash or not Research and development Additional paid-in capital Allowance for doubtful accounts Amounts payable to suppliers for prior purchases A. Expense B. Owners' equity C. Revenue D. Contra-equity E. Liability F. Contra-asset