Permanent (P) Normal or Balance Account Temporary Dr or Cr [Select] 1. Fees earned (Select] 2. A/R [Select] Select] Select] 3. Accum Depr. [Select] > [ Select 4. Revenue Select) > 5. R. E. (Beg) (Select] [Select) 6. Unearned Rev. Select] v [Select) 7. Depr. Exp. Select Select 8. Dividends Select Select 1 > 9. Equipment Select Select ] 10. Ins. Exp. Select Select 11. C Stock Select Select] 12. A/P Select ! Select) 13. Supplies Select Select 14. Prepaid Ins. Select Select 1 15. Cash [Select Select) 16. R. E. (End) Select Select