14) The following lettered items represent a classification scheme for a balance sheet, and the numbered items represent accounts found on balance sheets. In the blank next to each account, write the letter indicating to which category it belongs. A. Assets D. Revenue B. Liabilities E. Expenses C. Owner's Equity 1. Cash 6. Note Payable 2. Owner's Capital 7. Supplies 3. Equipment 8. Utilities Expense 4. Salaries and Wages Payable 9. Owner's Drawings 5. Accounts Receivable 10. Fee Revenue 3