In the table below, indicate with an "X" in the proper column whether the account is a (nominal) temporary account or a (real) permanent account.

	ACCOUNT	TEMPORARY	PERMANENT
A	Cash
B	Prepaid Insurance
C	Unearned fees
D	Accounts Receivable
E	Insurance Expense
F	O. Ner, Capital
G	O. Ner, Withdrawls
H	Rent Expense
I	Fees Earned
J	Supplies
K	Supplies Expense
L	Depreciation expense - building
M	Accumulated Depreciation - Building