Indicate whether each of the following items is an asset, liability, or part of stockholders equity.

(a)		Accounts receivable		Liability/ Stockholders Equity/ Asset
(b)		Salaries and wages payable		Liability/ Stockholders Equity/ Asset
(c)		Equipment		Liability/ Stockholders Equity/ Asset
(d)		Supplies		Liability/ Stockholders Equity/ Asset
(e)		Dividends		Liability/ Stockholders Equity/ Asset
(f)		Notes payable		Liability/ Stockholders Equity/ Asset