Problem #1. (15 points) Identify each of the following accounts as a revenue (R), expense (E), asset (A), liability (L), or equity (OE) by placing initials (R,E,A,L or OE) in the blanks 1. Salary Expense 2. Prepaid Insurance 3. Unearned Fees Revenue 4. Accounts Payable 5. Supplies 6. Equipment 7. Utility Expense 8. Service Income 9. Cash 10. Owner, Capital 11. Accounts Receivable 12. Mortgage Payable 13. Accounts Payable 14. Owner, Withdrawals 15. Fees Revenue