Classify the following accounts into Personal, Real and Nominal: (a) Cash Account (b) Wages Account (c) Building Account (d) Calcutta Tramway Co. Account (e) East Bengal Club Account (f) Rent Account (g) Capital Account (h) Drawings Account (i) Interest Account (j) Trade Mark Account (k) Dividend Account (l) Land Account (m) Goodwill Account (n) Patent Account (o) Bad Debts Account (P) Bank Account (q) Discount Allowed Account (r) Interest Received Account (s) Discount Received Account (t) Salary Payable (u) Bills Receivable