Pfannes Company is preparing its multiple step income statement, owner's equity statement, and classified balance sheet. Using the column headings Account, Financial Statement, and Classification, indicate in which financial statement and under what classification cach of the following would be reported Financial Statement Classification Account Accounts Payable Accounts Receivable Accumulated Depreciation- Buildings Cash Casualty Loss from Vandalism Cost of Goods Sold Depreciation Expense Equipment Freight-Out Insurance Expense Interest Payable Inventory Land Notes Payable (due in 5 years) Owner's Capital (beginning balance) Owner's Drawings Property Taxes Payable Salaries and Wages Expense Salaries and Wages Payable Sales Returns and Allowances Sales Revenue Unearned Rent Revenue Utilities Expense