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120 PART TWO Financial Tools CEC PROBLEMS All problems are available in MyLab Finance. The wylos icon indicates problems in Excel format available in MyLab Finance. P3-1 Financial statement account identification Mark each of the accounts listed in the following table as follows: a. In column (1), indicate in which statement-income statement (IS) or balance sheet (BS)-the account belongs b. In column (2), indicate whether the account is a current asset (CA), current liabil ity (CL), expense (E), fixed asset (FA), long-term debt (LTD), revenue (R), or stockholders' equity (SE). (2) Type of account Statement 200 Account name Accounts payable Accounts receivable Aexuals Accumulated depeeciation Administrative expense Buildings Cash Common stock (at par Cist of woods sold Depreciation Equipment General expense Interest expense Inventories Land Long term debes Machinery Marketable securities Notes payable Operating expense Pild-in capital in excess of par Preferred stock Preferred trick lividends Retained naming Sales revenue Selling expense Tanes