Sort the following into asset, liability and expenses Accounts payable. . . . . . . $13,000 Interest expense. . . . . . . . $6,500 Accounts receivable. . . . . 17,000 Land. . . . . . . . . . . . . . . . . . 37,000 Advertising expense. . . . . 16,000 Note payable. . . . . . . . . . . 70,000 Building. . . . . . . . . . . . . . . 115,000 Property tax expense. . . . . 4,500 Cash. . . . . . . . . . . . . . . . . 23,000 Rent expense. . . . . . . . . . . 17,000 Common stock. . . . . . . . . 35,000 Salaries expense. . . . . . . . 96,000 Dividends. . . . . . . . . . . . . 34,000 Salaries payable. . . . . . . . 4,000 Equipment. . . . . . . . . . . . . 42,000 Service revenue. . . . . . . . . 187,000 Insurance expense