For each of the accounts listed, indicate whether it is an asset (A), a liability (L), or an own- ers’ equity (OE) account. If it is an account that affects owners’ equity, indicate whether it is a revenue (R) or expense (E) account. 1) asi R 8. Salaries and Wages 14. Interest Receivable Dye 2asoales Ae eR Expense Ne 15. Notes Payable Cle 3. Accounts Receivable) Kk. 9. Retained Earnings (” iC 16. Equipment AL | 4. Cost of Goods Sold()(C 10. Salaries Payable CK 17. Office Supplies (\

(c. 5. Insurance Expense) K 11. Accounts Payable('/ ( 18. Utilities Expense | (C 6. Capital Stock ie , 12. Interest Revenue ( /C 19. Interest Payable OK 7. Mortgage Payable ic 13. Inventory (\ i2 20. Rent Expense ce