Current Asset (CA): Cash, Accounts Receivable, Inventory, Prepaid Rent, Office Supplies, Non-current Asset (NCA): Equipment, Building, Furniture, Vehicles, Current Liability (CL): Notes Payable (3 months), Accounts Payable, Accrued Expenses, Interest Payable, Non-current Liability (NCL): Bank Loan (4 years), Mortgage Payable, Revenue (R): Service Revenue, Sales Revenue, Commission Revenue, Interest Income, Expense (E): Rent Expense, Salaries Expense, Utilities Expense, Depreciation Expense, Internet Expense, Advertising Expense, Equity : Retained Earnings, Dividends, Capital, Withdrawing,

Pre test Classify each of the following accounts into one of these six categories

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