Classify Each of These Items as an Asset (A) Liability $\underline{\quad\quad}$

Classify each of these items as an asset (A) liability (L) or owner's equity (OE). $\underline{\quad\quad}$ 1. Accounts receivable
$\underline{\quad\quad}$ 2. Accounts payable
$\underline{\quad\quad}$ 3. Owner's Capital
$\underline{\quad\quad}$ 4. Supplies
$\underline{\quad\quad}$ 5. Utilities expense
$\underline{\quad\quad}$ 6. Cash
$\underline{\quad\quad}$ 7. Notes payable
$\underline{\quad\quad}$ 8. Equipment