Chart of Accounts The following accounts appeared in recent financial statements of Delta Air Lines. Identify each account as either a balance sheet account or an income statement account. For each balance sheet account, identify it as an asset, a liability, or owner's equity. For each income statement account, identify it as a revenue or an expense. Hem Accounts Payable Accounts Receivable Accrued Seleries (Obligations) Aircraft Fuel (Expense) Aircraft Maintenance (Expense) Aircraft Bent (Expense) Air Traffic Liability Cargo Bevenue Cach Fuel Inventory Lending Fees (Expense) Loyalty Program (Obligations) Parts and Supplies Passenger Commissions (Expense) Financial Statement Type of Account