11Cash is a temporary account.
12Accounts receivable is a permanent account.
13Supplies is a temporary account.
14Supplies expense is a temporary account.
15Accounts payable is a temporary account.
16Salaries payable is a permanent account.
17Common stock is a temporary account.
18Accumulated depreciation is a permanent account.
19Service revenue is a temporary account.
20Depreciation expense is a temporary account.
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