The following items are listed alphabetically. Use the bolded abbreviations for your answers.
Use Column 1 to indicate whether the item is found on the Balance Sheet (BS) or Income Statement (IS).
For Balance Sheet items, use Column 2 to indicate the following: CA - Current Asset, NCA - Non Current Asset,
PPE - Property, Plant & Equipment, IA - Intangible Asset CL - Current Liability, NCL - Non Current Liability, or
SE - Stockholders' Equity. Use Column 3 to indicate whether the item has a Debit balance (DR) or a Credit balance (CR).
Item	Column 1	Column 2	Column 3
Accounts Payable
Accounts Receivable
Accumulated Depreciation - Equipment
Additional Paid-in Capital
Allowance for Doubtful Accounts
Bad Debt Expense
Bond Discount
Bonds Payable
Building
Cash
Common Stock
Cost of Goods Sold
Current Portion of Long Term Debt
Depreciation Expense
Franchise
Gain on Sale of Equipment
Goodwill
Gross Profit
Income Tax Expense
Insurance Expense
Interest Expense
Interest Payable
Land
Merchandise Inventory
Notes Payable, due in 3 years
Office Equipment
Patent
Preferred Stock
Prepaid Insurance
Rent Expense
Retained Earnings
Salaries Expense
Sales
Sales Discounts
Sales Returns and Allowances
Sales Tax Payable
Service Revenue
Short Term Investments
Treasury Stock
Unearned Revenue