Indicate whether each of the following would be reported in the section of financial statements identified as $($a$)$ current asset, $($b$)$ property, plant, and equipment, $($c$)$ current liability, $($d$)$ revenue, or $($e$)$ expense:

$(1)$

Truck

$(2)$

Telephone Expense

$(3)$

Fees Earned

$(4)$

Wages Payable

$(5)$

Prepaid Insurance

$(6)$

Office Supplies

$(7)$

Dining Expense

$(8)$

Unearned Rent