32 [BUSINESS, BOOKKEEPING, FILING AND POSTING RECORD EQUIPMENT IN VISIBLE FORM, INCLUDING PORTABLE AND MULTIPLE TRAYS, AND PARTS THEREFOR; SECTIONAL AND MANIFOLD DESKS, CABINETS, RACKS, POSTING STANDS AND TABLES AND PARTS THEREFOR; ROTARY-TYPE VISIBLE FILING CASES AND CABINETS AND WHEEL RACK PARTS THEREOF, AND TRAYS THEREFOR]; CARD INDEX, RECORD, BUSINESS, FILING AND STORAGE CABINETS AND TRAYS WITH OR WITHOUT FIREPROOF WALLS, AND PARTS THEREFOR; [STORAGE AND TRANSFER FILES; AND ELEVATOR FILES]