A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account. a. Supplies b. Uneamed Revenue C. Utilities Expense d. Wages Expense e. Wages Payable f. Accounts Payable g. Accounts Receivable h. Advertising Expense E TE 1. Bills Payable.