For each of the following, insert a capital letter to identify the account as an asset (A), liability 1-5. Identification of account type. (L), or equity (EQ). 1. Accounts receivable 6. Taxes payable 2. Smith, Capital 7. Additional paid-in capital 3. Wages payable 8. Retained earnings 4. Cash 9. Buildings 5. Inventory 10. Land 14