Problem Match the letter corresponding to one of the basic elements of accounting to each of the accounts below. 2 points each. A= Asset L = Liability OE = Equity R=Revenue E = Expense D=Dividends or Draw 21 Utility Expense 22 Accounts Payable 23 Prepaid Rent 24 Supplies 25 P. Wells, Drawing 26 Wages Expense 27 P. Wells, Capital 28 Cash 29 Advertising Expense 30. Fees Earned