The correct account classification for the following is:

Accumulated depreciation

Retained earnings

Issued share capital

Allowance for doubtful debts

Accounts payable

a$.1.$ Liability $2.$ Expense $3.$ Expense $4.$ Liability $5.$ Expense

b$.1.$ Contra$-$asset $2.$ Owners' equity $3.$ Asset $4.$ Expense $5.$ Liability

c$.1.$ Contra$-$asset $2.$ Owners' equity $3.$ Owners' equity $4.$ Contra$-$asset $5.$ Liability

d$.1.$ Liability $2.$ Expense $3.$ Owners' equity $4.$ Contra$-$asset $5.$ Expense

e$.$ None of the above