The following items and amounts were taken from Waterway Industriess 2022 income statement and balance sheet.

Cash		$ 96,558
Retained earnings		140,442
Cost of goods sold		499,839
Salaries and wages expense		131,256
Prepaid insurance		8,906
Inventory		73,658
Accounts receivable		100,791
Sales revenue		666,844
Notes payable		7,409
Accounts payable		56,303
Service revenue		5,477
Interest expense		2,152

In each case, identify whether the item is an asset, liability, stockholders' equity, revenue, or expense item.

		Cash
		Retained earnings
		Cost of goods sold
		Salaries and wages expense
		Prepaid insurance
		Inventory
		Accounts receivable
		Sales revenue
		Notes payable
		Accounts payable
		Service revenue
		Interest expense