a$.$ Accounts Receivable, Prepaid Accounts, Supplies, and Land are examples of $\_\_\_\_\_\_$ accounts.

b$.$ A$($n$)\_\_\_\_\_\_$ is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.

c$.$ The owner's claim on a company's assets is called $\_\_\_\_\_\_.$

d$.$ Balance sheet accounts are arranged into $\_\_\_\_\_\_$ general categories.

e$.$ A$($n$)\_\_\_\_\_\_$ is an obligation of the company to transfer assets to others.