Below is a list of accounts and their account balances. Identify whether the account is an asset.

Account	Balance	Asset?
Common Stock	20,000	[ Select ] ["Asset", "Non-Asset"]
Cash	6,750	[ Select ] ["Asset", "Non-Asset"]
Accounts Payable	2,300	[ Select ] ["Non-Asset", "Asset"]
Sales	15,000	[ Select ] ["Asset", "Non-Asset"]
Wages Expense	3,400	[ Select ] ["Non-Asset", "Asset"]
Retained Earnings	2,300	[ Select ] ["Non-Asset", "Asset"]
Notes Payable (Long Term Debt)	35,000	[ Select ] ["Asset", "Non-Asset"]
Equipment, net of depreciation	40,000	[ Select ] ["Non-Asset", "Asset"]
Prepaid Insurance	4,800	[ Select ] ["Asset", "Non-Asset"]
Unearned Revenue	2,000	[ Select ] ["Non-Asset", "Asset"]
Inventory	8,900	[ Select ] ["Non-Asset", "Asset"]
Interest Expense	750	[ Select ] ["Non-Asset", "Asset"]
Cost of Goods Sold	7,800	[ Select ] ["Asset", "Non-Asset"]
Rent Expense	1,200	[ Select ] ["Non-Asset", "Asset"]
Accounts Receivable	3,000	[ Select ] ["Asset", "Non-Asset"]