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 $$100,000$ grant to be paid next year for a specific purpose by a foundation. $4.$ Government bonds owned by the nonprofit. $5.$ Prepaid insurance expenses. $6.$ A $15-$year mortgage on the organization$$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.