Identify each of the following as an asset, a liability, a revenue, an expense, or a net asset (unrestricted or restricted):

1. The land on which the nonprofit is located and which it owns.

2. Salaries owed to employees.

3. A $100,000 grant to be paid next year for a specific purpose by a foundation.

4. Government bonds owned by the nonprofit.

5. Prepaid insurance expenses.

6. A fifteen-year mortgage on the organization's building.

7. Salaries paid to employees.

8.Supplies in the closet.

9. A bill from a utility company.

10. Money owed to the nonprofit but not yet paid.