. For the following accounts on Craig's Design and Landscaping Services Chart of Accounts, identify Account Type and Financial Statement on which it appears. Account Types Asset Liability Equity Income Expense Financial Statements Balance Sheet Profit and Loss . Page 589 Account Account Type Financial Statement 1. Design Income 2. Savings 3. Accounts Receivable (A/R) 4. Rent or Lease 5. Prepaid Expenses 6. Notes Payable 7. Inventory Asset 8. Opening Balance Equity 6. Notes Payable 7. Inventory Asset 8. Opening Balance Equity 9. Utilities 10. Undeposited Funds 11. Accounts Payable (A/P) 12. Mastercard 13. Visa 14. Loan Payable 15. Sales of Product Income 16. Legal & Professional Fees 17. Advertising 18. Meals and Entertainment 19. Retained Earnings 20. Checking 21. Landscaping Services 22. Pest Control Services 23. Cost of Goods Sold 24. Automobile: Fuel 25. Bank Charges 26. Interest Earned