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. Item Financial Statement Accounts Payable Accounts Receivable Accrued Salaries (Obligations) Aircraft Fuel (Expense) Aircraft Maintenance (Expense) Aircraft Rent (Expense) Air Traffic Liability Cargo Revenue Cash Fuel Inventory Landing Fees (Expense) Loyalty Program (Obligations) Parts and Supplies Passenger Commissions (Expense) Passenger Revenue Prepaid Expenses Property and Equipment Regional Carriers Expense Type of Account