Current Asset and Liability Classification Below are the titles of a number of debit and credit accounts as they might appear on the statement of financial position of Hayduke Corporation as of October 31.2010.

Debits Credits Interest Accrued on Government Share Capital-Preference 6% First Mortgago Bonds, duo in 2017 Preference Dividend, payable Nov. 1, 2010 Socuritios Notes Receivable Petty Cash Fund Alowance for Doubttul Accounts Income Taxes Payable Customers' Advances (on contracts to be Government Securities Treasury Shares Cash in Bank completed next year) Lend Provision for Warranties Inventory of Operating Parts and Supplies Inventary of Raw Matorials Patants Officers' 2010 Bonus Accrued Accruad Payrol Notes Payable Accrued Interast an Bonds Cash and Government Bonds Set Aside for Property Additions Investment in Subsidiary Accumulated Depreciation Accounts Payable Share Premium-Preference Accounts Receivable: Accrued Interest on Notes Payable 64 % First Mortgage Bonds, due in 2010 out of current assots Government Contracts Regular Installments-Due Next Year Instaliments-Due After Next Yoar Minority Interost Accumulated Other Comprehensive Income (Loss) Goodwill Inventary of Finished Goods Inventory of Work in Process Deficit