Classify each of these items as an asset (A), liability (L), or stockholders' equity (SE).

_____ 1. Accounts receivable  _____ 2. Accounts payable  _____ 3. Common stock  _____ 4. Supplies  _____ 5. Utilities expense  _____ 6. Cash  _____ 7. Notes payable  _____ 8. Equipment