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. Accounts Receivable b. Operating Expense c. Delivery Expense d. Inventory e. Common Stock Rent Receivable 9. Rent Revenue h Dividends Revenue Supplies Expense