Has anything been classified incorrectly as liabilities or assets when actually the opposite?

Description Classification Order 143,400 Asset Accounts Receivable Supplies Prepaid Insurance Prepaid rent Equipment Accumulated Depreciation - Equipme Rent Revenue Salaries and Wages Payable Accounts Payable Bonds payable Discount on bonds pavable Service Revenue Deferred Revenue Depreciation Expense Insurance Expense Interest expense Salaries and Wages Expense Rent Expense Supplies Expense Common Stock Retained Earnings Dividends 2 8.000 Asset 500 Asset 2.500 Asset 2.000 Asset 18,000 Asset (5,800) Asset 4 (13,100) Asset (1,100) Liability (4,800) Liability (10,000) Liability 2,000 Liability (38,000) Liability (1,000) Liability 10 12 13 680 Liability 1,500 Liability 2,000 Liability 18,100 Liability 12,000 Liability 15 16 17 18 19 320 Liability (100,000) Owners' Equity (40,000) Owners' Equity 2,800 Owners' Equity 21