1. The following accounts appear in an adjusted trial balance of Blaine Auto Service Company. Indicate whether each account would be reported in the (a) Current assets, (b) Property, plant, and equipment, (c) Current liabilities, (d) Long-term liabilities, or (e) Stockholders' Equity section of the December 31 balance sheet of Blaine Auto Service Company.

   1. Retained Earnings	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' EquityStockholders' Equity
   2. Accumulated Depreciation	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' Equity
   3. Unearned Revenues	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' Equity
   4. Mortgage Payable	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' Equity
   5. Equipment	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' EquityProperty, Plant, and Equipment
   6. Notes Payable (due in two years)	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' Equity
   7. Cash	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' EquityCurrent Assets
   8. Accounts Receivable	Current AssetsCurrent LiabilitiesLong-term LiabilitiesProperty, Plant, and EquipmentStockholders' Equity