Please.. please.. please... please.. please!!! PLEASE!!!! help me!! :(?

I have a list of words... I know where some go under... but some i am not sure of... can anyone help me place them either on:
Assets - Current Assets - Fixed Assets - Other Assets
Liabilities - Short Term and Long Term
Capital - Income - and Expenses

Account Receivable (i hope i'm not wrong and this would be Assets?)
Banks (Assets?)
Accounts Payable (not sure?)
Merchandise (not sure?)
Building (Assets?)
Tax Payable (not sure?)
FICA
FOTA
Unemployment Fedaral Tax
Unemployment Sale Tax
Equipment
Furniture
Warranty Depossits
Sales
Foreing Sale
Local Sales
Owners Equity
and wold Ron's Capital go under owners equity??
owner Drawing
Cost of Sales
Computer Equipment
Salaries
Over time
Rent Expense
Insurance Expense
Electricity Expense
Misc. Expense
Gas Expense
Office Suplies Expense
Cleaning Expense
Morgage
Interest to Pay

PLEASE!!!!!!!! I REALLY NEED HELP WITH THIS... I'M SORT OF LOST.. I'VE BEEN READING AND READING AND CAN'T GET THROUG IT ALL :'(

accounts receivable current asset
banks ?
acc. payable liability
building asset
ok assets are something you own or is going to bring you money
these are things in the plus side of a business
liability are what is owed all expenses are liability's
capitol is this difference between the two

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