determine if the account is an asset $($A$),$ liability $($L$),$ owners equity $($OE$),$ revenue $($R$),$ or expense $($E$)$ account.In the next column, state if the account would appear on a balance sheet $($B$),$ income statement $($I$),$ or statement of owners equity $($SOE$).$a$.$L$.$ Bosun, capitalb.Piloting revenuec.Accounts payabled.Office suppliese.Prepaid advertisingf.Equipmentg.Cashh.L$.$ Bosun, drawingsi.Salaries expensej.Repairs and maintenance expensek.Accounts receivablel.Unearned revenuem.Rent revenuen.Bank loan payableo.Boat