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For each of the following, identify in Column 1 the category to which the account belongs, in Column 2 the normal balance for the account, in Column 3 the financial statement on which the account balance is reported, and in Column 4 the nature of the account (permanent/temporary).
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Bearing Race
The surface on which the rolling elements of a bearing run or roll, usually integrated into the bearing assembly.
Pneumatic Hammer
A tool powered by compressed air used to deliver forceful impacts, commonly used in construction and metalworking for breaking or shaping materials.
Inflating Truck Tires
The process of adding air to truck tires to reach the recommended pressure levels for safe and efficient operation.
Safety Precautions
Measures taken to reduce the risk of accidents or injuries in various environments or activities.
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