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 Land b. Legal Fees Expense c. Machinery d. Notes Payable Equipment 1. Postage Expense 9. Prepaid Insurance h Prepaid Rent Professional Fees Eamed Check