Indicate whether the items listed below would be grouped under assets, liabilities, capital, income or expenses.

$$

$1$ Bank charges

$2$ Purchase of goods for resale

$3$ Dividends received

$4$ Bad debts$$

$5$ Loan to another business

$6$ Premises

$7$ Repairs and maintenance

$8$ Creditors $($accounts payable$)$

$9$ Interest paid on mortgage

$10$ Rent paid

$11$ Loan from the bank

$12$ Insurance

$13$ Cost of goods unsold on balance day

$14$ Interest received

$15$ Debtors $($accounts receivable$)$

$16$ Delivery van

$17$ Sale of goods

$18$ Investment by the owner

$19$ Directors$$ fees

$20$ Advertising

$21$ Auditors$$ fees

$22$ Commission received