Do I have these accounts under the correct classification and the normal balance correct?

debit credit
Cash 135289 asset
Accounts receivables 612000 asset
Prepaid rent 5500 asset
Supplies inv 3120 asset
Cost of goods sold 314000 expense
Admin wage expense 54000 expense
Rent expense 48000 expense
Depreciation exense 32000 expense
Sales wages 105000 revenue
Sales commission 62000 revenue
Equipment 320000 non-current asset
Accum depr-equip 64000 minus to asset
Accounts payable 238000 current liability
Inventory 67000 asset
Wages payable 2400 current liability
Loan payable-due in 90 days 150000 current liability
Interest payable 1500 liability
Unearned revenue 9000 current liability
Common stock 100000 equity
Additional paid in capital 60000 equity
Retained earnings 395299 equity
Sales revenue 722580 revenue
Sales returns and allowances 3150 revenue
Sales discounts 12600 revenue
Other selling expense 4800 expense
Admin supplies exp 2200 expense
Misc admin expense 6120 expense
Note payable due in 18 months 44000 long term liability

Because of the formatting on this site I cannot tell what you have for a debit or credit.

Here is a way to remember what types of accounts have a normal debit or credit balance:

D - Debit Balance
E - Expenses
A - Assets
D - Dividends/Drawings

C - Credit Balance
U - Unearned Revenue
R - Revenues
L - Liabilities
S - Shareholder Equity/Owners Capital

As for your account types:
Cash - Current Asset
Accounts Receivable - Current Asset
Prepaid - Current Asset
Supplies - Current Asset
Sales Wages - Expense
Accumulated Depreciation - Contra Asset
Inventory - Current Asset
Interest Payable - Current Liability
Sales Returns & Allowances - Contra Revenue
Sales Discounts - Contra Revenue

The rest of your accounts are correct.

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Chuck, Moderator