A chart of accounts is a list of all ledger accounts and an identification number for each. One example of a chart of accounts is near the end of the book on pages CA and CA-1. Using that chart, identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account, along with its identification number.

a. Advertising Expense

b. Rent Revenue

c. Rent Receivable

d. Patents

e. Rent Payable

f. Furniture

g. Notes Payable

h. Common Stock

i. Utilities Expense