Using the format provided, for each account identify (1) whether the account is a balance sheet (B/S) or an income statement (I/S) account; (2) whether it is an asset (A), a liability (L), an owners' equity (OE), a revenue (R), or an expense (E) account (3) whether the account is a real or a nominal account; (4) whether the account will be "closed" or left "open" at year-end; and (5) whether the account normally has a debit or a credit balance. The following example is provided:

\begin{tabular}{|c|c|c|c|c|c|c|}

\hline \begin{tabular}{l}

Account \\

Title

\end{tabular} & \begin{tabular}{l}

(1) \\

B/S or \\

I/S

\end{tabular} & \begin{tabular}{l}

(2) \\

$A, L, O E$, \\

$R, E$

\end{tabular} & \begin{tabular}{l}

(3) \\

Real or \\

Nominal

\end{tabular} & & \begin{tabular}{l}

(4) \\

Closed \\

or Open

\end{tabular} & \begin{tabular}{c}

(5) \\

Debit/ \\

Credit

\end{tabular} \\

\hline Cash & $B / S$ & A & Real & & Open & Debit \\

\hline \multicolumn{2}{|c|}{ 1. Accounts Receivable } & \multicolumn{2}{|c|}{ 10. Inventory } & \multicolumn{3}{|c|}{ 19. Wages Payable } \\

\hline \multicolumn{2}{|c|}{ 2. Accounts Payable } & \multicolumn{2}{|c|}{ 11. Retained Earnings } & \multicolumn{3}{|c|}{ 20. Unearned Rent } \\

\hline \multicolumn{2}{|c|}{ 3. Prepaid Insurance } & \multicolumn{2}{|c|}{ 12. Prepaid Rent } & \multicolumn{3}{|c|}{ Revenue } \\

\hline \multicolumn{2}{|c|}{ 4. Mortgage Payable } & \multicolumn{2}{|c|}{ 13. Supplies on Hand } & 21. & Land & \\

\hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l}

5. Rent Expense \\

6. Sales Revenue

\end{tabular}}} & 14. Utilitie & pense & 22 & Unearned & Consulting \\

\hline & & \multicolumn{2}{|c|}{ 15. Income Taxes Payable } & \multicolumn{3}{|c|}{ Fees } \\

\hline \multicolumn{2}{|c|}{ 7. Cost of Goods Sold } & \multicolumn{2}{|c|}{ 16. Interest Revenue } & \multicolumn{3}{|c|}{ 23. Interest Receivable } \\

\hline \multicolumn{2}{|c|}{ 8. Dividends } & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l}

17. Notes Payable \\

18. Income Tax Expense

\end{tabular}}} & \multirow{2}{*}{\multicolumn{3}{|c|}{ 24. Consulting Fees }} \\

\hline 9. Capita & ock & & & & & \\

\hline

\end{tabular}