1. Indicate whether each of the following accounts is an asset (A), a liability (L), or a part of stockholders’ equity (SE): 

a. Cash 

b. Salaries Payable 

c. Accounts Receivable 

d. Common Stock

e. Land 

f. Accounts Payable 

g. Supplies 

2. Indicate whether each account below would be shown on the income statement (IS), the statement of retained earnings (RE), or the balance sheet (BS). 

a. Repair Revenue 

b. Automobile 

c. Fuel Expense 

d. Cash

e. Rent Expense 

f. Accounts Payable 

g. Dividends