Sept. 30 Used $3,000 of supplies 30 Depreciation on equipment is $1,300 per month 30 Revenue earned but not yet received or recorded totaled $41,000 30 interest on note payable is $650 30 Accrued salaries totaled $55,500 30 Accrued utilitiy costs totaled $6,800 30 Previously unearned revenue has been earned: $7,500 30 Insurance expires at a rate of $875 per month BE 4-3 Classified balance sheet The following accounts appear in an adjusted trial balance of Bridgewater Consulting. Indicat whether each account would be reported in the (a) Current assets; (b) Property, plant, and equif ment; (c) Current liabilities; (d) Long-term liabilities; or (e) Stockholders' equity section of th December 31,20YO, balance sheet of Bridgewater Consulting. 1. Accounts Payable 5. Common Stock 2. Accounts Receivable 6. Note Payable (due in ten years) 3. Accumulated Depreciation-8ullding 7. Supplies 4. Cash 8. Wages Payable