a. A(n) ______ is a resource owned or controlled by a company. b. Accounts Receivable, Prepaid Accounts, Supplies, and Land are examples of ______ accounts. c. A(n) ______ is an obligation of the company to transfer assets to others. d. ______ are held by a seller and are promises of payment from customers to the seller. e. A(n) ______ is a record of accounts and their balances