Classify each of the following accounts as either a real account (R) or a nominal account ( $\mathrm{N}$ )

1. Cash 2. Sales Revenue 3. Accounts Receivable 4. Cost of Goods Sold 5. Prepaid Insurance 6. Capital Stock 7. Retained Earnings 8. Insurance Expense 9. Salaries Payable 10. Interest Expense 11. Insurance Premiums Payable 12. Salaries Expense 13. Accounts Payable 14. Prepaid Salaries 15. Utilities Expense 16. Notes Payable 17. Inventory 18. Property Tax Expense 19. Rent Expense 20. Interest Payable 21. Income Taxes Payable 22. Dividends 23. Buildings 24. Office Supplies 25. Income Tax Expense