The following information was drawn from the accountin records of Spartan Company as of December 31, 2010, before the temporary accounts had ben closed. The cash balance was $3000, and Notes Payable amounted to $1,300. The company had revenues of $4,500 and expenses of $2,000. The company's Land account had a $5,000 balance. Dividends amounted to $300. There was $1,000 of common stock issued.
What accounts are permanent and which ones are temporary?