Identify each of the following trial balance accounts (as they appear on a set of Financial Statements prepared in accordance with Generally Accepted Accounting Principles) as a Revenue (R), Expense (E), Asset (A), Liability (L), or Capital or Equity (C) by placing one of the letters (R, E, A, L or C) in the blanks below. Salary and Wages. Cash and Cash Equivalents. Leasing Commissions, net of Amortization. Partner's Distributions. Rental Revenue. Accounts Receivable. Accounts Payable. Owner's Contributions. Postage/Messengers. Prepaid Rents Received. Prepaid Insurance. Land. Rental Income, net of Vacancy. Accumulated Depreciation