Cash , Account Payable, Acc. Depriaciation Equip., Equipment , Cost of Goods Sold , Dividends , Freight-out , Interest Expense , Interest Revenue , Inventory , Miscellaneous Expense ,Notes Payable , Notes Receiveable , Prepaid Insurance ,Rent Expense ,Retained Earnings Salaries and Wages Exp. , Sales Commisions Exp. , Sales Returns and allowan. , Sales Revenue ,Share Capital-ordinary , Ultilities Expense

Which accounts are assets? which accounts are liabilities?