Using the account names listed and format provided for this question in the Workbook, allocate the accounts into their account group. Identify whether the account is normally debit (dr) or credit (cr) and allocate an appropriate account number.

Accounts Payable Commission Received Interest Machinery Rent Received Accounts Receivable Cost of Sales Inventory Mortgage - Land & Buildings Sales Bank Discount Allowed Land and Buildings Motor Vehicles Telephone Capital Discount Received Loan (repay in 10 months) Office Equipment Wages and Salaries