Type of account \begin{tabular}{ll|} \hline Accounts Payable & Liability \\ Cash & Asset \\ Common Stock & Equity \\ \hline Accounts Receivable & Asset \\ \hline Rent Expense & Liability \\ Service Revenue & Asset \\ Office Supplies & Asset \\ Dividends & Equity \\ Land & Asset \\ Salaries Expense & Liability \\ \hline \end{tabular} Type of account \begin{tabular}{ll|} \hline Accounts Payable & Liability \\ Cash & Asset \\ Common Stock & Equity \\ \hline Accounts Receivable & Asset \\ \hline Rent Expense & Liability \\ Service Revenue & Asset \\ Office Supplies & Asset \\ Dividends & Equity \\ Land & Asset \\ Salaries Expense & Liability \\ \hline \end{tabular}