The following information was drawn from the accounting records of Wyckoff Company as of December 31, Year 2, before the temporary accounts had been closed. The Cash balance was $2,750, and Notes Payable amounted to $28,150. The company had revenues of $3,610 and expenses of $2,170. The company's Land account had an $5,500 balance. Dividends amounted to $550. There was $1,500 of common stock issued. Required a. Identify which accounts would be classified as permanent and which accounts would be classified as temporary. Cash Account Notes payable Revenues Expenses Land Dividends Common stock Retained earnings Classification