I need to find find the names of the assets, liabilities and plant assets that have a zero next to them.

E. Lee Balance Sheet December 31, 2019 Assets Current assets Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent 34,350 3,400 2,880 7,500 0 0 S 48,130 Total current assets Plant assets Professional library 49,000 0 49,000 Professional library, net Equipment 4 84,000 0 Equipment, net Total plant assets Total assets 84,000 133,000 181,130 S Liabilities Current liabilities Accounts payable Salaries payable Unearned training fees 28,400 560 8,400 0 S 37,360 NaN Total liabilities Equity Common stock Retained earnings Total equity Total Liabilities & Equity 82,170 82,170 S 119,530 E. Lee (Withdrawals), a school owned by Edward Lee, provides training to individuals who pay tuition directly to the school. Withdrawals also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. Withdrawals initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of Withdrawals's insurance policies shows that $2,500 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,880 are available at year-end. c. Annual depreciation on the equipment is $8,400. d. Annual depreciation on the professional library is $9,800. e. On November 1, Withdrawals agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. On October 15, withdrawals agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $3,400 of the tuition has been earned by Withdrawals. g. Withdrawals's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $140 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December. E. Lee Balance Sheet December 31, 2019 Assets Current assets Cash Accounts receivable Teaching supplies Prepaid insurance Prepaid rent 34,350 3,400 2,880 7,500 0 0 S 48,130 Total current assets Plant assets Professional library 49,000 0 49,000 Professional library, net Equipment 4 84,000 0 Equipment, net Total plant assets Total assets 84,000 133,000 181,130 S Liabilities Current liabilities Accounts payable Salaries payable Unearned training fees 28,400 560 8,400 0 S 37,360 NaN Total liabilities Equity Common stock Retained earnings Total equity Total Liabilities & Equity 82,170 82,170 S 119,530 E. Lee (Withdrawals), a school owned by Edward Lee, provides training to individuals who pay tuition directly to the school. Withdrawals also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2018, is found on the trial balance tab. Withdrawals initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31 follow. a. An analysis of Withdrawals's insurance policies shows that $2,500 of coverage has expired. b. An inventory count shows that teaching supplies costing $2,880 are available at year-end. c. Annual depreciation on the equipment is $8,400. d. Annual depreciation on the professional library is $9,800. e. On November 1, Withdrawals agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,800, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. f. On October 15, withdrawals agreed to teach a four-month class (beginning immediately) for an executive with payment due at the end of the class. At December 31, $3,400 of the tuition has been earned by Withdrawals. g. Withdrawals's two employees are paid weekly. As of the end of the year, two days' salaries have accrued at the rate of $140 per day for each employee. h. The balance in the Prepaid Rent account represents rent for December