The Following Accounts Appear in an Adjusted Trial Balance of Blaine

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) owner's equity section of the December 31 balance sheet of Blaine Auto Service Company.
1.Blaine Brock, Capital
2.Accumulated Depreciation
3.Unearned Revenues
4.Mortgage Payable
5.Equipment
6.Notes Payable
(due in two years)
7.Cash
8.Accounts Receivable