For each of the accounts listed, indicate whether it is an asset (A), a liability (L), or an owners' equity (OE) account. If it is an account that affects owners' equity, indicate whether it is a revenue (R), or expense (E) account.

\begin{tabular}{lll}

1. Cash & 8. Salaries and Wages & 14. Interest Receivable \\

2. Sales & Expense & 15. Notes Payable \\

3. Accounts Receivable & 9. Retained Earnings & 16. Equipment \\

4. Cost of Goods Sold & 10. Salaries Payable & 17. Office Supplies \\

5. Insurance Expense & 11. Accounts Payable & 18. Utilities Expense \\

6. Capital Stock & 12. Interest Revenue & 19. Interest Payable \\

7. Mortgage Payable & 13. Inventory & 20. Rent Expense

\end{tabular}