Separ Exercise 2 JOHNSON HARDWARE STORE LTD. Land $19,500 Prepaid expenses 12.800 Accrued expenses payable 10,500 Notes payable, due in 90 days 34,800 Long-term debt 54,000 Accumulated depreciation, building and equipment 57,200 Marketable securities 18.000 Accounts payable 73,700 Accounts receivable 60.000 Common stock. (authorized 2.500 shares: issued and outstanding 2,052) 51,300 Goodwill (net) 2,500 Building and equipment, cost 119.000 Retained earnings 131,500 Taxes payable 5.200 Cash 4,400 Inventory 182,000 Assignment Different accounts as at January 31, 2019, are listed above in random order for Johnson Hardware Store Ltd. 1. Determine whether each of the accounts above is a current asset, fixed asset, intangible asset, current liability, long-term liability or equity account. 2. Prepare a balance sheet as at January 31, 2019, for Johnson Hardware Store Ltd. For use only in the course Business for