Below are selected accounts found in the financial statements of Jie Han, Architect.

Indicate (a) whether each of the following items, listed in random order, is an asset, liability, or part of owner's equity; and (b) which financial statementincome statement, statement of owner's equity, or balance sheetit would be reported on.

		Account	(a)	(b)
1.		Furniture	AssetOwner's EquityLiability	Income StatementBalance SheetStatement of Owner's Equity
2.		Equipment	Owner's EquityAssetLiability	Income StatementStatement of Owner's EquityBalance Sheet
3.		Rent expense	LiabilityAssetOwner's Equity	Balance SheetStatement of Owner's EquityIncome Statement
4.		Salaries payable	LiabilityOwner's EquityAsset	Statement of Owner's EquityIncome StatementBalance Sheet
5.		Accounts payable	LiabilityAssetOwner's Equity	Income StatementBalance SheetStatement of Owner's Equity
6.		Interest expense	LiabilityOwner's EquityAsset	Income StatementStatement of Owner's EquityBalance Sheet
7.		J. Han, drawings	LiabilityAssetOwner's Equity	Balance SheetIncome StatementStatement of Owner's Equity
8.		Salaries expense	LiabilityOwner's EquityAsset	Income StatementStatement of Owner's EquityBalance Sheet
9.		Cash	AssetOwner's EquityLiability	Balance SheetStatement of Owner's EquityIncome Statement
10.		Rent expense	LiabilityOwner's EquityAsset	Statement of Owner's EquityBalance SheetIncome Statement
11.		Accounts receivable	Owner's EquityAssetLiability	Balance SheetIncome StatementStatement of Owner's Equity
12.		Supplies	Owner's EquityLiabilityAsset	Income StatementStatement of Owner's EquityBalance Sheet
13.		Service revenue	AssetOwner's EquityLiability	Income StatementStatement of Owner's EquityBalance Sheet
14.		Advertising expense	Owner's EquityLiabilityAsset	Statement of Owner's EquityBalance SheetIncome Statement
15.		J. Han, capital (opening balance)	AssetOwner's EquityLiability	Statement of Owner's EquityIncome StatementBalance Sheet
16.		Utilities expense	AssetLiabilityOwner's Equity	Balance SheetIncome StatementStatement of Owner's Equity
17.		Supplies expense	AssetOwner's EquityLiability	Balance SheetStatement of Owner's EquityIncome Statement
18.		Interest payable	LiabilityAssetOwner's Equity	Income StatementStatement of Owner's EquityBalance Sheet