Sort the following into asset, liability, expense and revenue. Office furniture. . . . . . . . . . . . $28,000 Rent expense. . . . . . . . . . . $37,000 Utilities expense. . . . . . . . . . . 10,000 Cash. . . . . . . . . . . . . . . . . . 19,000 Accounts payable. . . . . . . . . 10,100 Office supplies. . . . . . . . . . 1,100 Note payable. . . . . . . . . . . . . 25,000 Salaries expense. . . . . . . . 32,000 Service revenue. . . . . . . . . . . 131,200 Salaries payable. . . . . . . . . 1,800 Accounts receivable. . . . . . . . 3,500 Property tax expense. . . . . 3,000 Supplies expense. . . . . . . . . 3,400 Equipment. . . . . . . . . . . . . . 20,000