Account classifications include assets, liabilities, stockholders' equity, dividends, revenues, and expenses. Indicate the account classification for each account name.

	Account Classifications	Accounts	Related Transactions
1.	_______________________	Accounts Receivable	Provide services on account.
2.	_______________________	Land	Purchase land for operations.
3.	_______________________	Prepaid Rent	Purchase rent in advance.
4.	_______________________	Salaries Expense	Pay for cost of salaries.
5.	_______________________	Utilities Expense	Pay for cost of utilities.
6.	_______________________	Service Revenue	Provide services to customers.
7.	_______________________	Accounts Payable	Purchase materials on account.
8.	_______________________	Notes Payable	Borrow from the bank.
9.	_______________________	Dividends	Distribute cash to stockholders.
10.	_______________________	Common Stock	Issue stock to stockholders.