1.Equipment Current Asset Non Current Asset Current Liability Non Current Liability Equity Revenue Expense Income Statement Balance Sheet 2.Salary Payable Current Asset Non Current Asset Current Liability Non Current Liability Equity Revenue Expense Income Statement Balance Sheet 3.Cost of Goods Sold Current Asset Non Current Asset Current Liability Non Current Liability Equity Revenue Expense Income Statement Balance Sheet 4.Retained Earnings Current Asset Non Current Asset Current Liability Non Current Liability Equity Revenue Expense Income Statement Balance Sheet 5.Accounts Receivable Current Asset Non Current Asset Current Liability Non Current Liability Equity Revenue Expense Income Statement Balance Sheet