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

Interest Payable

Accounts Receivable

Land

Accumulated Depreciation—Office Building

Merchandise Inventory

Accumulated Depreciation—Store Equipment

Notes Payable (due in 3 years)

Advertising Expense

Office Building

Depreciation Expense

Property Tax Payable

B. Gorman, Capital

Salaries Expense

B. Gorman, Drawing

Salaries Payable

Cash

Sales Returns and Allowances

Freight out

Store Equipment

Gain on Sale of Equipment

Sales Revenue

Insurance Expense

Utilities Expense

Interest Expense