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Following are several financial statement classifications and accounts. Identify the proper financial statement classification for each account by placing the appropriate letter key in the space provided. (Some items may appear in more than one statement classification.)R RevenueE ExpenseA AssetL LiabilityC Owner capital (balance sheet)SC Statement of changes in owner equityExample: A Cash1. Notes payable2. Additional investment by owner3. Automobile4. Depreciation expense automobile5. Prepaid rent6. Utilities expense7. Consulting revenue8. Accounts payable9. Ending balance in owner capital10. Office supplies11. Accumulated depreciation automobile12. Salaries payable13. Office supplies expense14. Service revenue15. Interest expense16. Accounts receivable17. Loans made to other companies18. Deposit made with utility company (to be repaid in 5 years to the company for which we are keeping the records)19. Cash held in a separate bank account from that mentioned previously (to be used to buy a building in a few years)
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Short-Term Credit Decision
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