Classify the accounts and indicate their normal balance. Use the following abbreviations: CA, LTI, PPE, CL, LTL, EQ, REV, EXP Accounts Receivable Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Common Stock Cost of Goods Sold Depreciation Expense Equipment Freight-Out Interest Payable Inventory Note Payable Owner Capital Owner's Drawing Prepaid Insurance Purchase Discounts Purchase Returns & Allowances Salary Expense Sales Discounts Sales Returns & Allowances Sales Tax Payable Supplies Uncollectible Accounts Expense Current Asset = CA Long-term Investments = LTI Property, Plant & Equipment = PPE ACCOUNT CLASSIFICATION