Exercise 2-2 Identifying and classifying accounts LO C2 Select the item that best completes each of the descriptions below a. Balance sheet accounts are arranged into general categories. b. Common Stock and Dividends are examples of accounts. c. Accounts payable, uneaned revenue, and note payable are examples of accounts. d. Accounts receivable, prepaid accounts, supplies, and land are examples of accounts is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item. e. A(n)