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. Advertising Expense b. Bills Payable c. Buildings d. Commissions Earned ces e. Common Stock 1. Concessions Expense 9. Delivery Expense h. Equipment LFood Drink Expense