The customary captions used in classifying balance sheet accounts are listed below. Classify each account by inserting the appropriate letter in the classification column.

Classes:

A. Current Assets

B. Current Liabilites

C. Long term Liabilites

D. Owners Equity

E. Property, plant and equipment

Accounts	Classification
1. Accumclated Depreciation - Machinery
2. Accounts Receivable
3. Accounts Payable
4. Unearned Fees
5. Notes Payable (due in 90 days)
6. Notes Receivable (due in 90 days)
7. Machinery
8. Note Payable (due in 5 years)