Determine whether each of the following items is a(n):

Asset Liability Revenue Expense Owners equity Other

(a) Cash (h) Salaries

(b) Dividend to shareholders (i) Rent paid

(c) Land (j) Cost of utilities used

(d) Accounts payable (k) Customer order not yet filled

(e) Capital stock (l) The value of completed services provided to customers

(f) Notes payable (m) Obligation to pay for utilities consumed

(g) Accounts receivable