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1.Historical cost of equipment in Medical Services Division 2.Salaries earned during 2016 3.Unfunded pension obligation that company expects to fully fund in 2017 4.Fees earned

1.Historical cost of equipment in Medical Services Division

2.Salaries earned during 2016

3.Unfunded pension obligation that company expects to fully fund in 2017

4.Fees earned for providing HR consulting services to client in 2016

5.Recruiting brochures in HRs storeroom

6.Amount spent in 2016 to place job ads in Wall Street Journal

7.Wages owed to employees for work done in 2016 that will not be paid until early 2017

8.2016 profits put back in the company and not paid as dividends

9.Principal on loan due in 2020

Need help on identifying which ones are assets, which ones are liability, and which ones are equity

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