1. You are presented with the following list of accounts from the adjusted trial balance for merchandiser Gorman Company. Indicate in which financial statement and under what classification each of the following would be reported.

Accounts Payable

Accounts Receivable

Accumulated Depreciation—Office Building

Accumulated Depreciation—Store Equipment

Advertising Expense

Depreciation Expense

B. Gorman, Capital

B. Gorman, Drawing

Cash

Freight out

Gain on Sale of Equipment

Insurance Expense

Interest Expense

Interest Payable

Land

Merchandise Inventory

Notes Payable (due in 3 years)

Office Building

Property Tax Payable

Salaries Expense

Salaries Payable

Sales Returns and Allowances

Store Equipment

Sales Revenue

Utilities Expense

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