For each of the following, state whether they are:   Asset A
  Liability L
  Expense E
  Revenue R
 
  Delivery Van    
  Bank Account    
  Electricity    
  Accounts Payable    
  Business Rates    
  Rent Payable    
  Rent Received    
  IT Equipment    
  Capital    
  Commissions Received    
  Stationery    
  Heating    
  Building    
  Land    
  Insurance    
  Loan    
  Loan Interest    
  Discount (given to a customer)    
  Discount (received from a supplier)    
  Fixtures and Fittings    
  Repairs    
  Accounts Receivable    
  Wages & Salaries    
  Royalties    
  Printer    
  Printer Paper    
  Vehicles    
  Petrol    
  Motor Insurance    
  Cash    
  Sales