In each case, identify whether the item is an asset, liability, capital, drawings, revenue, or expense item and also identify which financial statementincome statement, statement of owner's equity, or balance sheeteach item would be reported on. The first one has been done for you as an example.

1. Accounts payable Liability Balance Sheet Liability: Balance Sheet:

2. Accounts receivable

3. Cash

4. Consulting revenue

5. Equipment

6. Interest expense

7. Rent expense

8. S. Sheridan, capital, Jan. 1

9. S. Sheridan, drawings

10. Salaries expense

11. Utilities expense