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

Line Item Description Classification

$1.$ Accounts Receivable

$2.$ Equipment

$3.$ Fees Earned

$4.$ Insurance Expense

$5.$ Prepaid Advertising

$6.$ Prepaid Rent

$7.$ Rent Revenue

$8.$ Salary Expense

$9.$ Salary Payable

$10.$ Supplies

$11.$ Supplies Expense

$12.$ Unearned Rent