For the items listed below, choose the appropriate code letter to indicate whether the item is an asset, liability, owner's equity, revenue, expense or withdrawal item:

AssetA

LiabilityL

Owner's EquityOE

RevenueR

ExpenseE

WithdrawalW

19) Accounts receivable

20) Service revenue

21) Salary expense

22) Accounts payable

23) Office supplies

24) Cash

25) Note payable

26) Tim Brown, Capital

27) Building

28) Tim Brown, withdrawals

29) Land

30) Truck

31) Rent expense

32) Furniture

33) Equipment

34) Supplies expense