Which of the following general types of accounts are each of these examples:

A) Current Asset B) Long Term Asset C) Contra Asset D) Current Liability E) Long Term Liability G) Owner's Equity H) Contra Owner's Equity I) Revenue J) Contra Revenue K) Expenses

Please identify the type of account and natural balance. I have completed the first answer for you.

Type of Account Natural Balance

1. Depreciation Expense _____K____ _Debit__

2. Account Payable __________ ________

3. Fees Charged __________ ________

4. Land __________ ________

5. Sales Returns & Allowances __________ ________

6. Common Stock __________ ________

7. Accrued Wages Payable __________ ________

8. Building (20 years) __________ ________

9. Marketable Securities __________ ________

10. Prepaid Insurance ( 8 months) __________ ________

11. Electric Bill __________ ________

12. Accounts Receivable __________ ________

13. Patent ( 7 years) __________ ________

14. Accumulated Depreciation __________ ________

15. Sales __________ ________

16. John Smith Capital __________ ________

17. Dividends __________ ________

18. Mortgage Payable (20 years) __________ ________

19. Cash __________ ________

20. Supplies ___________ ________