For each account listed, first label each account as a Balance Sheet (B) account or an Income Statement (I) account. Second, Label each account as an asset (a), liability (l), Owner's equity (o), revenue (r), or expense (e) account.

Accounts Payable ______ ______; Fees Earned ______ ______; Equipment ______ ______; Cash ______ ______;

Wages Expense ______ ______; Joe, Jones, Capital ______ ______; Unearned Rent ______ ______;

Accounts Receivable ______ ______; Prepaid Insurance ______ ______; Land ______ ______