Plant Inc. uses the following accounts in its trial balance:
1. Sales
2. Investment Loss
3. Dividends
4. Salaries and Wages Payable
5. Fair Value-OCI Investment
6. Cost of Goods Sold
7. Accumulated Other Comprehensive Income
8. Allowance for Doubtful Accounts
9. Fair Value- Net Income Investments
10. Retained Earnings
11. Interest Receivable
12. Unrealized Gain or Loss-OCI
Indicate whether each account is (a) a permanent account or a temporary account and (b) an asset, contra-asset, liability, revenue, expense, gain, loss, or shareholders' equity account.