Please indicate each account if its:

$-$ Balance sheet or income statment

$-$  is it credit or debit

$-$ what is the properties for each account as follow:

cash, prepaid expenses, long term investments, fixed assets, deferred charges and other, earnings, sales or gross income, cost of sales, operationg expenses, notes payable and bank debt, accounts payable and acc. liab.,income taxes, deferred income, lotracted obl.&contingencies, subsequent events and cut$-$ off long term debt, defferred income taxes, shareholders equity

Petty Cash

Checking Account

Savings Account

Marketabe Securities

Accounts Receivables

Allowance For Doubtful Accounts

Misc. Receivables

Interest Receivable

Inventory

Prepaid Rent

Long$-$term Investments

Factory Building

Factory Parking Lot

Production Machinery

Office Equipment

Accum. Amort $-$ Production Machinery

Accum. Amort $-$ Office

Accum. Amort $-$ Corporate Fleet

Land

Retained Earnings

Sales

Inventory Shange

Office

Computer

Misc. Supplies

Corporate Gym

Purchases

Wages

Duty & Brokerage

Freight

Light & Heat

Factory Repairs

Grinder Supplies

Insurance

Municipal Taxes

UIC

CPP

WCB

EHT

Group Insurance

Amortization $-$ Machinery

Amortization $-$ Building

Amortization $-$ Parking lot

Salaries

Commissions

Gasoline

Auto & Truck

Travel

Advertising

Legal

Accounting

Telephone

Interest on Mortgage

Postage

Bank Charges

Dues & Fees

Donations

Bad debts

Amortization $-$ Office

Amortization $-$ Corporate Fleet

Misc. Expense

Rent

Income Tax Provision $($Current$)$

Accounts Payables

Accrued Expenses

Current Portion of Mortgage Payable

G$.$S$.$T$.$ Payable

Due to Shareholders

Income Tax Payable

Mortgage Payable

Gain on Sale of Fixed Assets

Interest Income

Corporate Fleet

Accum. Amort $-$ Factory Building

Accum. Amort $-$ Gactory Parking Lot

Bank Operating Loan

E$.$T$.$D$.$ Payable

Preference Shares

Common Shares