For each transaction, indicate whether each account would be classified in the balance sheet as an asset, a liability, or stockholders' equity; in the income statement as a revenue or an expense; or in the statement of stockholders' equity as a dividend. Accounts Related Transactions Utilities payable Cash Amounts owed for utilities. Cash available for use. Salaries expense Common stock Service revenue Cost of salaries. Shares of ownership sold to investors. Sale of services to customers. Account Classification