Using the format provided, identify for each account:

1. Whether the account will appear on a balance sheet (B/S), income statement (I/S), or neither (N)

2. Whether the account is an asset (A), liability (L), owners' equity (OE), revenue (R), expense (E), or other (O)

3. Whether the account is real or nominal

4. Whether the account will be "closed" or left "open" at year-end

5. Whether the account normally has a debit (Dr.) or a credit (Cr.) balance

(a) Unearned Rent Revenue
(b) Accounts Receivable
(c) Inventory
(d) Accounts Payable
(e) Prepaid Rent
(f) Mortgage Payable
(g) Sales
(h) Cost of Goods Sold
(i) Dividends
(j) Dividends Payable
(k) Interest Receivable
(l) Wages Expense
(m) Interest Revenue
(n) Supplies
(o) Accumulated Depreciation
(p) Retained Earnings
(q) Discount on Bonds Payable
(r) Goodwill
(s) Additional Paid-InCapital

Account Title B/S, I/S, N A, L, OE, R, E, O Real o Closed Debit (Dr.) or Nominal Op Credit (Cr.) Example: Cash B/S Real Open Dr.