) Indicate with an "X" whether each item is an asset, liability, capital, drawings, revenue, or expense account. There is only one correct answer for each item. Item 1 Bad debts 2 3 Office building 4 5 Motor vehicle 6 Trade receivables Contribution by the owner Machinery maintenance 7 Stationery 8 Prepaid rental income 9 Motor vehicle routine service 10 Purchase of goods 11 Accrued assessment rates 12 Trade payables 13 Office cleaning maintenance 14 Rental income 15 Sewerage charged 16 Dividend received Asset Liability Capital Revenue Expense (8 marks) c) Describe TWO (2) types of accounting users and give TWO (2) examples for each type. (6 marks)