For the items listed below, fill in the appropriate code letter to indicate whether the item is an asset, liability, or stockholders equity item.

Code

Asset A

Liability L

Stockholders Equity SE

______ 1. Service Revenue ______ 6. Cash

______ 2. Common Stock ______ 7. Accounts Receivable

______ 3. Accounts Payable ______ 8. Retained Earnings

--------- 4. Land ______ 9. Rent Expense

______ 5. Notes Payable ______ 10. Supplies Expense