Chart of accounts

The following accounts appeared in recent financial statements of Delta Air Lines $($DAL$).$ Identify each account as either a balance sh For each balance sheet account, identify it as an asset, a liability, or stockholders' equity. For each income statement account, identify

Item

Financial Statement

Type of Account

Accounts Payable

Advanced Payments for Equipment

Air Traffic Liability

Aircraft Fuel $($Expense$)$

Aircraft Maintenance $($Expense$)$

Aircraft Rent $($Expense$)$

Cargo Revenue

Cash

Contract Carrier Arrangements $($Expense$)$

Flight Equipment

Frequent Flyer $($Obligations$)$

Fuel Inventory

Landing Fees $($Expense$)$

Parts and Supplies Inventories

Passenger Commissions $($Expense$)q,q,q,q,q,q,q,q,q,q,q,q,$