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 $3,010, and Notes Payable amounted to $23,550. The company had revenues of $3,640 and expenses of $2,850. The company's Land account had an $4,000 balance. Dividends amounted to $750. There was $1,200 of common stock issued. Required a. Identify which accounts would be classified as permanent and which accounts would be classified as temporary