Classify each account as an Asset $($A$)$; Liability $($L$)$; Owner's Equity $($OE$)$; Revenue $($R$)$; or Expense $($E$)$

Cash

Accounts Payable

Sales

Rent Expense

Inventory

Supplies Expense

Service Revenue

Wage Payable

Capital

Wage Expense

Prepaid Insurance

Drawing

Office Supplies

Fees Earned

Fee Expense

Land

Unearned Revenue

Building

Accounts Receivable

Patent

Unearned Fees

Insurance Expense

Note Payable

Copyright$/$Trademark

Equipment

Fees