QS 2-3 Reading a chart of accounts LO C3 A chart of accounts is a list of all ledger accounts and an identification number for each. Identify the following accounts as either an asset (A), liability (L), equity (EQ), revenue (R), or expense (E) account. a Utilities Expenses b. Rent Expense C Inventory d. Accounts Payable e. Common Stock 1. Dividends Revenue g Commissions Earned: h. Rent Revenue Notes Payable