The following accounts appear in an adjusted trial balance of Blaine Auto Service Company. Indicate whether each account would be reported in the (a) current assets, (b) property, plant, and equipment, (c) current liabilities, (d) long-term liabilities, or (e) stockholders' equity section of the December 31 balance sheet of Blaine Auto Service Company. 1. Retained Earnings 2. Accumulated Depreciation 3. Unearned Revenues 4. Mortgage Payable (due in 6 months) 5. Equipment Property, Plant, and Equipment 6. Notes Payable (due in two years) 7. Cash Current Assets 8. Accounts Receivable

          Account                                     To be indicated in

1. Retained Earnings                         e) Stockholders' Equity

2. Accumulated Depreciation          b) Property, Plant, and Equipment

3. Unearned Revenues                     c) Current Liabilities

4. Mortgage Payable (due                c) Current Liabilities

    in 6 months)

5. Equipment Property, Plant,           b) Property, Plant, and Equipment

    and Equipment

6. Notes Payable (due in                   d) Long-term Liabilities

    two years)

7. Cash                                                 a) Current Assets

8. Accounts Receivable                      a) Current Assets