The financial statement of Chehade Services included the following accounts.

(a) Under the column Financial Statement, choose from the list of codes below, the appropriate financial statement where the accounts listed would appear.

Financial Statement Code Income Statement I/S Balance Sheet B/S Statement of Owner's Equity O/E

(b) For the column Balance Sheet Classification, choose the appropriate balance sheet classification from the list of codes below. If the account does not belong in the balance sheet, use the code n/a.

Balance Sheet Code Current Assets CA Long-term Investments LTI Property, Plant and Equipment PPE Intangibles I Goodwill G Current Liabilities CL Non-Current Liabilities NCL Owner's Equity OE Not on the Balance Sheet n/a

(a) (b) Accounts in financial statement Financial Statement Balance Sheet Classification Accumulated depreciation furniture O/E B/S I/S n/a CA NCL OE LTI G PPE I CL Long-term debt investments I/S O/E B/S NCL CA CL OE n/a LTI PPE G I Furniture O/E I/S B/S LTI NCL CA OE n/a PPE I G CL Depreciation expense B/S I/S O/E CA PPE n/a NCL LTI G OE CL I Trademarks (indefinite life) B/S O/E I/S OE LTI PPE CA I n/a G CL NCL Rent expense O/E B/S I/S NCL LTI PPE I OE G CL n/a CA Salaries payable B/S I/S O/E CA OE n/a LTI I PPE NCL G CL Accounts payable B/S O/E I/S G LTI I n/a PPE CA CL OE NCL Interest expense I/S B/S O/E n/a G OE LTI CA CL PPE NCL I Mortgage payable, due in 5 years O/E I/S B/S CL n/a PPE CA LTI I G NCL OE Prepaid rent I/S B/S O/E G PPE OE NCL I n/a CL LTI CA V. Wong, drawings B/S I/S O/E G PPE LTI I CL NCL OE n/a CA Salaries expense O/E I/S B/S G n/a NCL CL LTI OE CA PPE I Prepaid insurance I/S B/S O/E OE CA PPE LTI I G CL NCL n/a Cash I/S B/S O/E I PPE LTI NCL n/a G OE CL CA Accounts receivable B/S I/S O/E G CL PPE CA n/a LTI OE I NCL Supplies B/S O/E I/S CA LTI PPE I G OE CL NCL n/a Notes payable, due in 6 months B/S O/E I/S I CA NCL OE n/a LTI PPE G CL Supplies expense O/E I/S B/S CL NCL G n/a OE CA PPE LTI I Service revenue O/E I/S B/S OE G LTI n/a CL PPE I CA NCL Long-term investment I/S B/S O/E OE n/a G I CA LTI PPE CL NCL Advertising expense B/S O/E I/S n/a NCL LTI CL PPE CA I G OE Goodwill B/S I/S O/E I G NCL CL n/a OE CA LTI PPE Utilities expense O/E I/S B/S CA G OE LTI PPE n/a I NCL CL Notes payable, due in 2 years B/S O/E I/S CA CL I n/a G NCL LTI PPE OE Unearned revenue O/E I/S B/S OE LTI n/a CL NCL CA PPE G I Repair parts inventory I/S B/S O/E CA OE CL G NCL n/a LTI PPE I Repairs expense I/S O/E B/S CA OE LTI n/a I CL PPE NCL G Patents (finite life) I/S O/E B/S I G LTI CL OE PPE CA NCL n/a Interest payable O/E B/S I/S n/a PPE I G LTI OE CL NCL CA