Determine whether each account listed is a(n) asset (A), liability (L), owner's equity (OE), revenue (R), or expense (E) account.

Accounts

Salaries Payable	Salaries Expense
Land	Rent Revenue
L. Graham, Capital	Computer Equipment
Rent Expense	Note Payable
Supplies	Prepaid Rent
Accounts Payable	L. Graham, Withdrawals

Select the correct type for each account. (asset (A), liability (L), owner's equity (OE), revenue (R), or expense (E) account.

Salaries Payable

Land

L. Graham, Capital

Rent Expense

Supplies

Accounts Payable

Salaries Expense

Rent Revenue

Computer Equipment

Note Payable

Prepaid Rent

L. Graham, Withdrawals