The table below lists names and dollar amounts for accounts from Apex Corporation as of 12/31/22.

Accounts payable $220,000 Inventories $375,000

Accounts receivable $450,000 Land $100,000

Accrued expenses $ 70,000 Long-term debt $420,000

Accumulated depreciation $265,000 Machinery $450,000

Buildings $225,000 Marketable securities $ 75,000

Cash $200,000 Notes payable $475,000

Common stock (par value) $ 90,000 Paid-in capital $360,000

Cost of goods sold $2,500,000 Preferred stock $100,000

Depreciation expense $ 45,000 Retained earnings $210,000

Equipment $140,000 Sales $3,525,000

Administrative expenses $320,000 Vehicles $ 25,000

Furniture & fixtures $170,000 Interest expense $ 27,000

In addition, Apex Corporation pays taxes at a rate of 32%.

Using the information above, do the following:

1. label each item in the list as either current asset, fixed asset, contra-asset, current liability, long-term liability, equity, expense, or revenue