how to identify the components in the table are asset, liabilities, income, expense?

EXAMPLE: PERPETUAL INVENTORY SYSTEM 1. & 2. Recording purchases on credit and freight ca General Journal Jan 15 Inventory (asset) 6500 GST Outlays (asset) Accounts Payable (liabilities) 7 150 (Purchased 10 refrigerators) 650(GST) 420 42 Jan 17 Freight Inwards (expense) GST Outlays (asset) Cash at Bank (asseet) (Paid freight on refrigerators) 462