QS 2-1identifying accounts LO2 Identify the account as an asset, liability, or equity by entering the letter of the account type beside the account name. If the item is an equity account, indicate the type of equity account. A = Asset L = Liability OE = Owner's Capital (Equity) W = Owner's Withdrawals (Equity) R = Revenues (Equity) E = Expenses (Equity) 1. Buildings 2. Building Repair Expense 3. Wages Expense 4. Wages Payable 5. Notes Receivable 6. Notes Payable 7. Prepaid Advertising 8. Advertising Expense 9. Advertising Payable 10. Unearned Advertising 11. Advertising Revenue 12. Interest Income 13. Interest Expense 14. Interest Payable 15. Subscription Revenue 16. Unearned Subscription Revenue 17. Prepaid Subscription Fees