2-5. Identification of account type. For each of the following, insert a capital letter to identify the account as an asset (A), liability (L), or equity (E). . Accounts receivable 6. Taxes payable 7. Smith, Drawings 8. Retained earnings 9. Buildings 2. Smith, Capital 3. Wages payable 4. Cash 5. Interest receivable -10. Land 2-6. Identification of account type. For each of the following, insert a capital letter to identify the account as an asset (A), liability (L), or equity (E). 1. Accounts payable 6. Interest payable 7. Dividends 2. Common stock 3. Bonds payable 8. Additional paid-in capital 4. Furniture and fixtures 9. Patents and copyrights 5. Inventory 10. Short-term investments