Which account classifications are incorrect? What would be the correct account for them?

2 Debit Credit The adjusted trial balance of Sand Ltd as at 30 June 2019 is as follows: 4 Accounts pavable 5 Accounts receivable 6 Accumulated d 7 8 Accumulated d 9 Administrative staff salaries ex 10 Advertising expense 11 Allowance for doubtful debts 12 Bad debts ex 13 14 Cash 15 Cost of sales 16 Current tax liabilit 17 Deferred tax liabilit 18 19 20 30,000 210,000 Asset Contra Asset Contra Asset Contra Asset ciation (Moter Vehicle for sales ciation (Office Furniture ciation (Store Equipment 200,000 28,000 17,000 Accumulated d 197,000 5,000 Contra Asset 10,900 7,900 17,000 40,000 835.000 ing amount of office furniture sold (cost d Liability?? Asset ation 9,000 sit at call Asset Ex Ex Ex Ex 24,000 45,000 15,000 20,000 10,000 100,000 60,000 60,000 8,000 iation - motor vehicles iation - office furniture iation - sales building **INFO** ation - store equipment 23 Development costs 24 Dividend declared ordinary shares 25 Dividend declared preference shares 26 Dividend receivable 27 Dividend revenue 28 Emplovee salaries and benefits payable 29 Freight inwards 30 Freight outwards 31 General reserve 32 Goodwill (at cost 33 GST payable 34 Income tax expense 10,000 39,000 5,000 8,000 75,000 NC Asset 140,000 8,000 35 Insurance expense 36 Interest ex 37 Interest payable 38 Inventories 39 Land 40 Loan payable 41 Motor vehicle for sales staff (at cost 42 Office furniture (at cost 10,000 1,500 300 Liabilit Asset Asset 250,000 100,000 12,000 200,000 90,000 Asset Asset 43 Ordinary dividend payable 60,000 60,000 44 Preference dividend payable 45 46 47 Proceeds on sale of office furniture 48 Rates expense 49 Rent expense 50 Retained e 51 Revaluation surplus (as at 30/06/2019 52 Sales building (fair value) **INFO** 53 Sales discount allowed 54 Sales return 55 Sales revenue 56 Sales staff salaries expense 57 Sales staff telephone expense 58 Sales staff vehicle ex 59 Service revenue 60 Share capital ordinary shares 61 Share capital -preference shares 62 Shares investment 63 Store equi 64 Transfer to General reserve 65 Underwriting commission and share issue costs 66 Total id insurance id rent 4,000 2,000 Asset C asset Asset 20,000 3,000 16,500 s (as at 1/7/2018 50,000 121,000 Income 326,000 10,000 15,000 Income Contra income Income?? 1,435,000 193,800 8,500 15,000 Income 250,000 500,000 400,000 Income 200,000 60,000 10,000 13,000 Asset Asset at cost 3,201,9403,181,940