Plant Inc. uses the following accounts in its trial balance: Indicate whether each account is (a) a permanent account or a temporary account; and (b) an asset, contra-asset, liability, revenue, expense, gain, loss, or shareholders' equity account. 1. Sales 2. Investment Loss 3. Dividends 4. Salaries and Wages Payable 5. Fair Value-OCI Investments 6. Cost of Goods Sold 7. Accumulated Other Comprehensive Income 8. Allowance for Doubtful Accounts 9. Fair Value-Net Income Investments 10. Retained Earnings 11. Interest Receivable 12 (i). Unrealized Gain-OCI 12 (ii). Unrealized Loss-OCI