The following accounts appeared in recent financial statements of Delta Air Lines. 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 owner's equity. For each income statement account, identify it as a revenue or an expense.

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