Identify each account below as an Asset (A), Liability (L) or Equity (E) : 1. Accounts Receivable 2. Salaries Payable 3. Unearned Revenue 4. Cost of Goods Sold 5. Common Stock 6. Inventory 7. Consulting Revenue 8. Insurance Expense 9. Short Term Note Payable 10. Long Term Note Receivable Identify each account below as an Asset (A), Liability (L) or Equity (E) : 1. Accounts Receivable 2. Salaries Payable 3. Unearned Revenue 4. Cost of Goods Sold 5. Common Stock 6. Inventory 7. Consulting Revenue 8. Insurance Expense 9. Short Term Note Payable 10. Long Term Note Receivable