These are the list of accounts. Identify if the accounts would appear as

i$.$ asset or liability in the balance sheet,

ii$.$ income or expense in profit & loss account, or

iii. In the statement of retained earnings

$1.$ Land

$2.$ Investment in FD with the bank

$3.$ Interest revenue

$4.$ Cash or cash equivalent

$5.$ Dividends paid

$6.$ Outstanding interest on Bank Loan

$7.$ Prepaid rent

$8.$ Accounts payable

$9.$ Inventories

$10.$ Sales revenue

$11.$ Capital

$12.$ Salaries

$13.$ Loan given to Lock and Key Corporation

$14.$ Utilities due but not paid

$15.$ Deposit with water supply company

$16.$ Debtors

$17.$ Bad debts

$18.$ Depreciation

$19.$ Balance of retained earnings

$20.$ Buildings