Arrange the following items from the books of Lucy Breen, Beautician, under the correct column headings: Assets, Liabilities, Owner’s Equity, Revenue or Expense:

a Equipment b Malcolm Black (a client to whom the business provided services)

c Ava Pty Ltd who provide supplies to the business d Cash at Bank e Service fees f Energy costs g Mortgage on Building h Drawings – Lucy Breen i Salon furniture j Loan from Bank k Commission received on sale of products l Wages of staff.