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. EQ A A Interest Payable b Interest Receivable Interest Revenue d Land e Legal Fees Expense 1 Machinery g Notes Payable h Equipment 1 Postage Expense TE L