Smith Company is preparing its multiple-step income statement, statement of owner's equity, and classified balance sheet. Using the column heads Account, Financial Statement, and Classification, indicate in which financial statement and under what classification each of the following would be reported.

Account Financial Statement Classification
Accounts Payable
Accounts Receivable
Accumulated Depreciation-
Office Building
Cash
Casualty Loss from Vandalism
Cost of Goods Sold
Delivery Equipment
Depreciation Expense
E. Smith, Capital
E. Smith, Drawing
Freight-out
Insurance Expense
Interest Payable
Land
Merchandise Inventory
Notes Payable (due in 5 years)
Property Tax Payable
Salaries Expense
Salaries Payable
Sales Returns and Allowances
Sales Revenues
Unearned Rent
Utilities Expense
Warehouse