Indicate for each of the accounts listed below which of the following apply: (Note: you can chose more than 1 option.) 

a. An asset 

b. A liability 

c. An expense 

d. Appears on the income statement 

e. Appears on the balance sheet 

1. CPP Payable 

2. Office Salaries Expense 

3. Federal Income Tax Payable 

4. EI Payable 

5. Salaries and Wages Payable