Balances for each of the following accounts appear in an adjusted trial balance. Identify each as an asset, liability, revenue, or expense.

1.Accounts Receivable

2.Equipment

3.Fees Earned

4.Insurance Expense

5.Land

6.Prepaid Rent

7.Rent Revenue

8.Salary Expense

9.Salary Payable

10.Supplies

11.Unearned Rent

12.Wages Payable