Match the account with the eight categories under financial statements. Material Inventory 1 Warranty Receivables Accounts Payable Savings Account in Bank Unearned Revenue Utilities Expense Retained Earnings Additional Paid in Capital Checking Account in bank Salary Payable Insurance Commission Earned Furniture and Fixtures Equipment Repairs Shareholders Capital / Common Stock 12 year Bonds issued by company Cost of Goods Sold Import Expense Product Work in Progress Material Inventory 2 Accounts Receivable Travel Expenses Delivery Expense Wages for Shop floor 1. Income employees 2. Expenses - Cost of Sales Cash 3. Expenses - Operating Expenses Outside Services paid 4. Asset - Current Assets Financing Interest Earned 5. Asset - Non Current Assets Mortgage Loan on Building 6. Liability - Current Liabilities 7. Liability - Non Current Liabilities Loose Tools for Equipment Loose Tools for Equipment Salaries to Managerial Staff Payroll Taxes Rent for Building Fees Payable Advertising Expense Bad Debts Bank Overdraft Account Depreciation Expense Vehicle for Transportation Sales / Revenue