Which of the following categories are balance sheet accounts divided into?

Balance sheet accounts are primarily categorized into assets, liabilities, and net assets (or equity) for not-for-profit organizations. This classification reflects the financial position of an organization at a specific point in time.

Assets represent what the organization owns, including cash, accounts receivable, inventory, and property. Liabilities indicate what the organization owes, including loans, accounts payable, and other financial obligations. In the context of not-for-profit organizations, net assets (or equity) represent the residual interest in the assets of the organization after deducting liabilities. This category reflects the organization's net wealth, often classified further into unrestricted, temporarily restricted, and permanently restricted funds, depending on donor restrictions.

The other options present classifications that either mix revenue and expenses, which do not belong on the balance sheet, or include cash flow, which pertains to the statement of cash flows rather than the balance sheet. Similarly, the presence of dividends in one of the options pertains more to specific financial categories in for-profit entities rather than the general classification for balance sheets.