SEPHORA 4) Place a "D" (Debit) or "C" (Credit) in the space provided to indicate whether the account would be debihed of credited for its balance in the closing process Insert an X in the space provided it the account is not closed 1. Cash B. Interest Receivable 2. Equipment 9. Uneamed Subscription Revenue 3. Amortization Expense 10. Accumulated Amortization 4 Rent Expense 11. Interest Expense (13) 5. D. Hollins, Drawings 12 Accounts Receivable 6. Subscription Revenue 13. Prepaid Rent 7. Interest Revenue 5) Match the account titles given below with the appropriate Balance Sheet classification An individual classification may be used more than once, or not at all. An account may also not appear in the balance sheet Classification (17) A Current Assets E. Long-term Liabilities B. Long-term Investments F Owner's Equity C. Capital Assets G. Not separately presented on the Balance Sheet D. Current Liabilities Account Titles F 1. T. Berman Capital 10. Prepaid Insurance 2. Unearned Rent Revenue A 3. Supplies D 4. Accounts Payable 11. Marketable Securities 12. Taxes Payable 13. Copyrights A 14. Accounts Receivable 15. Mortgage Payable 16. T. Berman, Drawings 5. Trademarks 6. Salaries Payable 7. Equipment 8. Service Revenue 9. Rent Expense 17. Accumulated Amortization -Equipment