Are the following balance sheet items (A) assets, (L) liabilities, or (E) stockholders’ equity?

a. Cash dividends payable k. Retained earnings

b. Mortgage notes payable l. Donated capital

c. Investments in stock m. Accounts receivable

d. Cash n. Taxes payable

e. Land o. Accounts payable

f. Inventory p. Organizational costs g. Unearned rent q. Prepaid expenses h. Marketable securities r. Goodwill i. Patents s. Tools j. Capital stock t. Buildings