For each transaction, select whether the related account would be classified in the balance sheet as an asset, liability, or stockholders' equity; in the income statement as a revenue or an expense; or in the statement of stockholders' equity as a dividend.

$1.$ Accounts receivable $-$ provide services on account

$2.$ Land $-$ purchase land

$3.$ Prepaid rent $-$ pay rent in advance

$4.$ salaries payable $-$ pay employee salaries

$5.$ utilities expense $-$ pay utilities

$6.$ service revenue $-$ provide services to customers

$7.$ accounts payable $-$ purchase materials on account

$8.$ notes payable $-$ borrow from the bank

$9.$ dividends $-$ distribute cash to stockholders

$10.$ common stock $-$ issue stock to stockholders