Financial statement account identification mark each of the accounts listed in the following table as follows.

a)in column 1 indicate in which statement income statement (is)or balance sheet(bs)the account belongs
b)in column 2 indicate whether the account is a current asset(ca),current liability,(cl)expense(e),fixed asset(fa),long term debt (ltd),revenue(r),or shareholder' eqity(se)

account name statement(1) type of account(2)
accounts payable
accounts receivable
accruals
accumulated amortization
administrative expenses
buildings
cash
common shares
cost of goods sold
amortization
equipment
general expenses
intrest expenses

account name statement(1) type of account(2)

inventories
land
long term debts
machinery
marketable securities
line of credit
operating expense
preferred shares
preferred share dividends
retained earnings
sales revenue
selling expense
taxes
vehicle