The following accounts were taken from the charts of accounts of a retailer, a bank, and/or a chemical company:
Cash..............Property and Equipment
Research and Development Expense... Dividends Payable
Retained Earnings ......... Salaries Expense
Mortgage Receivable ........ Sales Returns
Required
Indicate whether each account would likely appear in the chart of accounts of the retailer (R), the bank (B), the chemical company (C), or all three (A).