For each of the following accounts, identify what type of account it is and state whether it is a temporary or permanent account. Use the following abbreviations for account type (A – Asset, L – Liability, SE – Shareholders’ equity, R – Revenue, E – Expense, and DD – Dividends declared). If the account is a contra account, put a “C” in front of the abbreviation.

1. Accumulated depreciation, buildings

2. Interest payable

3. Common shares

4. Unearned revenue

5. Cost of goods sold

6. Sales revenue

7. Dividends declared

8. Interest revenue

9. Prepaid expenses

10. Depreciation expense