Match each of the following items with its location in the accounting equation. Use the most detailed category appropriate:

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a. Assets b. Liabilities c. Stockholders' Equity d. Revenues e. Expenses - 1. Utilities Expense 2. Accounts Receivable 3. Common Stock 4. Office Supplies 5. Lease Expense, Computer 6. Salary Expense 7. Cash 8. Rent Expense, Office 9. Service Revenue 10. Accounts Payable 11. Land