CP 1-5 Required: Indicate whether each of the following is an asset (A), liability (L), or a stockholders' equity (E) item. 1. Accounts payable 2. Accounts receivable 3. Bank loan 4. Cash 5. Equipment 6. Insurance expense 7. Loan payable 8. Prepaid insurance 9. Rent expense 10. Repair revenue 11. Common stock 12. Truck operating expense 13. Unused office supplies 14. Dividends