The following items relate to Safety Valve Enterprises. Group these items in the different categories of assets, liabilities, income and expense.

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Owners capital Opening stock Power and fuel Factory supervision Sales promotion expenses Office rent Building Closing stock Bills receivables Salary Goodwill Interest earned Accrued interest Bank overdraft Long-term loan Purchase of material Carriage inwards Sales Freight charges Interest on loan Plant and machinery Sundry debtors Bills payables R & D expenses Preliminary expenses Commission earned Furniture Discount allowed Commission received Wages Carriage outwards Advertising expenses Factory rent Repairs and maintenance Cash and Bank balance Sundry creditors Pre-paid expenses Depreciation of assets Copyrights Outstanding expenses Short-term loan Electricity charges