The following accounts appeared in recent financial statements of Delta Air Lines:

Accounts Payable	Fuel Inventory
Accounts Receivable	Landing Fees (Expense)
Accrued Salaries (Obligations)	Loyalty Program (Obligations)
Aircraft Fuel (Expense)	Parts and Supplies
Aircraft Maintenance (Expense)	Passenger Commissions (Expense)
Aircraft Rent (Expense)	Passenger Revenue
Air Traffic Liability	Prepaid Expenses
Cargo Revenue	Property and Equipment
Cash	Regional Carriers Expense

Identify each account as either a balance sheet account or an income statement account. For each balance sheet account, identify it as an asset, a liability, or owners equity. For each income statement account, identify it as a revenue or an expense.