28 QS 2-3 Reading a chart of accounts LO C3 0.64 points A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the follow- asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account. Skipped eBook Print a. Land b. Legal Fees Expense c. Machinery d. Notes Payable e. Equipment f. Postage Expense g. Prepaid Insurance h. Prepaid Rent 1. Professional Fees Earned