PROBLEM III A). 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. Unearned Fee Revenue -------2. Fees Revenue ---3. Owner, Capital -------4. Supplies -------5. Salary Expense. -------6. Cash -------7. Accounts Receivable -------8. Prepaid Insurance ------9. Accounts Payable ------10. Office Furniture ------11. Land ------12. Note payable